§ 105-113.112. Confidentiality of information. - North Carolina Statutes

§ 105‑113.112. Confidentiality of information.

Information obtained by theDepartment in the course of administering the tax imposed by this Article,including information on whether the Department has issued a revenue stamp to aperson, is confidential tax information and is subject to the followingrestrictions on disclosure:

(1)        G.S. 105‑259prohibits the disclosure of the information, except in the limitedcircumstances provided in that statute.

(2)        The information maynot be used as evidence, as defined in G.S. 15A‑971, in a criminalprosecution for an offense other than an offense under this Article or underArticle 9 of this Chapter. Under this prohibition, no officer, employee, oragent of the Department may testify about the information in a criminalprosecution for an offense other than an offense under this Article or underArticle 9 of this Chapter. This subdivision implements the protections againstdouble jeopardy and self‑incrimination set out in Amendment V of theUnited States Constitution and the restrictions in it apply regardless ofwhether information may be disclosed under G.S. 105‑259. This subdivisiondoes not apply to information obtained from a source other than an employee,officer, or agent of the Department. This subdivision does not prohibittestimony by an officer, employee, or agent of the Department concerning anoffense committed against that individual in the course of administering thisArticle. An officer, employee, or agent of the Department who provides evidenceor testifies in violation of this subdivision is guilty of a Class 1misdemeanor.  (1989,c. 772, s. 1; 1993, c. 539, s. 702; 1994, Ex. Sess., c. 24, s. 14(c); 1997, c.292, s. 1; 2005‑435, s. 27; 2008‑134, s. 68(a).)