(1) The director of the department of revenue shall adopt such rules and regulations and prescribe such forms as may be necessary and appropriate for implementation and administration of this chapter subject to chapter
34.05 RCW, the administrative procedure act.
(2) The department may conduct such audits of the administration of RCW
84.36.381 through
84.36.389 and the claims for exemption filed thereunder as it considers necessary. The powers of the department under chapter
84.08 RCW apply to these audits.
(3) Any information or facts concerning confidential income data obtained by the assessor or the department, or their agents or employees, under subsection (2) of this section shall be used only to administer RCW
84.36.381 through
84.36.389. Notwithstanding any provision of law to the contrary, absent written consent by the person about whom the information or facts have been obtained, the confidential income data shall not be disclosed by the assessor or the assessor's agents or employees to anyone other than the department or the department's agents or employees nor by the department or the department's agents or employees to anyone other than the assessor or the assessor's agents or employees except in a judicial proceeding pertaining to the taxpayer's entitlement to the tax exemption under RCW
84.36.381 through
84.36.389. Any violation of this subsection is a misdemeanor.