BILL REQ. #:  S-3645.1 

Read first time 01/11/12.   Referred to Committee on Ways & Means.

     AN ACT Relating to the maintenance of privacy standards by eliminating the department of revenues' authorization to examine medical records; and amending RCW 82.32.110.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 82.32.110 and 1989 c 373 s 27 are each amended to read as follows:
     (1) The department of revenue or its duly authorized agent may examine any books, papers, records (excluding medical records), or other data, or stock of merchandise bearing upon the amount of any tax payable or upon the correctness of any return, or for the purpose of making a return where none has been made, or in order to ascertain whether a return should be made; and may require the attendance of any person at a time and place fixed in a summons served by any sheriff in the same manner as a subpoena is served in a civil case, or served in like manner by an agent of the department of revenue.
     (2) The persons summoned may be required to testify and produce any books, papers, records (excluding medical records), or data required by the department with respect to any tax, or the liability of any person therefor.
     (3) The director of the department of revenue, or any duly authorized agent thereof, ((shall have)) has power to administer an oath to the person required to testify; and any person giving false testimony after the administration of such oath ((shall be)) is guilty of perjury in the first degree.
     (4) If any person summoned as a witness before the department, or its authorized agent, fails or refuses to obey the summons, or refuses to testify or answer any material questions, or to produce any book, record (excluding medical records), paper, or data when required to do so, the person is subject to proceedings for contempt, and the department ((shall thereupon)) must institute contempt of court proceedings in the superior court of Thurston county or of the county in which such person resides.