1650-S AAS 4/13/93 S2884.1
SHB 1650 - S COMM AMD
By Committee on Government Operations
ADOPTED 4/13/93 - BILL FAILED FP 4/19/93
Strike everything after the enacting clause and insert the following:
"NEW SECTION. Sec. 1. The attorney general shall examine the implementation of RCW 42.17.325 regarding requests for reviews of decisions by state agencies to deny public access to records. The attorney general shall report to the legislature the results of that examination and any recommendations of the attorney general regarding the review process. The report shall be filed with the chief clerk of the house of representatives and the secretary of the senate not later than December 31, 1993.
Sec. 2. RCW 82.32.330 and 1991 c 330 s 1 are each amended to read as follows:
(1) For purposes of this section:
(a) "Disclose" means to make known to any person in any manner whatever a return or tax information;
(b) "Return" means a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state which is filed with the department of revenue by, on behalf of, or with respect to a person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to, or part of, the return so filed;
(c) "Tax information" means (i) a taxpayer's identity, (ii) the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer's books and records or any other source, (iii) whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, (iv) a part of a written determination that is not designated as a precedent and disclosed pursuant to RCW 82.32.410, or a background file document relating to a written determination, and (v) other data received by, recorded by, prepared by, furnished to, or collected by the department of revenue with respect to the determination of the existence, or possible existence, of liability, or the amount thereof, of a person under the laws of this state for a tax, penalty, interest, fine, forfeiture, or other imposition, or offense: PROVIDED, That data, material, or documents that do not disclose information related to a specific or identifiable taxpayer do not constitute tax information under this section. Except as provided by RCW 82.32.410, nothing in this chapter shall require any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its disclosure;
(d) "State agency" means every Washington state office, department, division, bureau, board, commission, or other state agency; and
(e) "Taxpayer identity" means the taxpayer's name, address, telephone number, registration number, or any combination thereof, or any other information disclosing the identity of the taxpayer.
(2) Returns and tax information shall be confidential and privileged, and except as authorized by this section, neither the department of revenue nor any officer, employee, agent, or representative thereof nor any other person may disclose any return or tax information.
(3) The foregoing, however, shall not prohibit the department of revenue or an officer, employee, agent, or representative thereof from:
(a) Disclosing such return or tax information in a civil or criminal judicial proceeding or an administrative proceeding:
(i) In respect of any tax imposed under the laws of this state if the taxpayer or its officer or other person liable under Title 82 RCW is a party in the proceeding; or
(ii) In which the taxpayer about whom such return or tax information is sought and another state agency are adverse parties in the proceeding;
(b) Disclosing, subject to such requirements and conditions as the director shall prescribe by rules adopted pursuant to chapter 34.05 RCW, such return or tax information regarding a taxpayer to such taxpayer or to such person or persons as that taxpayer may designate in a request for, or consent to, such disclosure, or to any other person, at the taxpayer's request, to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person: PROVIDED, That tax information not received from the taxpayer shall not be so disclosed if the director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure is contrary to any agreement entered into by the department that provides for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information unless such information is required to be disclosed to the taxpayer by the order of any court;
(c) Disclosing the name
of a taxpayer with a deficiency greater than five thousand dollars and against
whom a warrant under RCW 82.32.210 has been either issued or ((failed
[filed])) filed and remains outstanding for a period of at least ten
working days. The department shall not be required to disclose any information
under this subsection if a taxpayer: (i) Has been issued a tax assessment;
(ii) has been issued a warrant that has not been filed; and (iii) has entered a
deferred payment arrangement with the department of revenue and is making
payments upon such deficiency that will fully satisfy the indebtedness within
twelve months;
(d) Disclosing the name of a taxpayer with a deficiency greater than five thousand dollars and against whom a warrant under RCW 82.32.210 has been filed with a court of record and remains outstanding;
(e) Publishing statistics so classified as to prevent the identification of particular returns or reports or items thereof;
(f) Disclosing such return or tax information, for official purposes only, to the governor or attorney general, or to any state agency, or to any committee or subcommittee of the legislature dealing with matters of taxation, revenue, trade, commerce, the control of industry or the professions;
(g) Permitting the department of revenue's records to be audited and examined by the proper state officer, his or her agents and employees;
(h) Disclosing any such return or tax information to a peace officer as defined in RCW 9A.04.110 or county prosecuting attorney, for official purposes. The disclosure shall be made only in response to a search warrant, subpoena, or other court order, unless the disclosure is for the purpose of criminal tax enforcement. A peace officer or county prosecuting attorney who receives such return or tax information may disclose that return or tax information only for use in the investigation and any related court proceeding, or in the court proceeding for which the return or tax information originally was sought;
(i) Disclosing
any such return or tax information to the proper officer of the internal
revenue service of the United States, the Canadian government or provincial
governments of Canada, or to the proper officer of the tax department of any
state or city or town or county, for official purposes, but only if the
statutes of the United States, Canada or its provincial governments, or of such
other state or city or town or county, as the case may be, grants substantially
similar privileges to the proper officers of this state; ((or
(i))) (j) Disclosing any such return or tax
information to the Department of Justice, the Bureau of Alcohol, Tobacco and
Firearms of the Department of the Treasury, the Department of Defense, the
United States customs service, the coast guard of the United States, and the
United States department of transportation, or any authorized representative
thereof, for official purposes;
(((j))) (k)
Publishing or otherwise disclosing the text of a written determination
designated by the director as a precedent pursuant to RCW 82.32.410; or
(((k))) (l)
Disclosing, in a manner that is not associated with other tax information, the
taxpayer name, business address, mailing address, revenue tax registration
numbers, standard industrial classification code of a taxpayer, and the dates
of opening and closing of business.
(4) Any person
acquiring knowledge of any return or tax information in the course of his or
her employment with the department of revenue and any person acquiring
knowledge of any return or tax information as provided under subsection (3)
(f), (g), (h), ((or)) (i), or (j) of this section, who discloses
any such return or tax information to another person not entitled to knowledge
of such return or tax information under the provisions of this section, shall
((upon conviction be punished by a fine not exceeding one thousand dollars
and,)) be guilty of a misdemeanor. If the person found
guilty of such violation is an officer or employee of the state, such person
shall forfeit such office or employment and shall be incapable of holding any
public office or employment in this state for a period of two years
thereafter."
SHB 1650 - S COMM AMD
By Committee on Government Operations
ADOPTED 4/13/93
On page 1, line 1 of the title, after "records;" strike the remainder of the title and insert "amending RCW 82.32.330; creating a new section; and prescribing penalties."
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