§ 44-49-14 - Confidential nature of information. - Rhode Island Statutes

SECTION 44-49-14

   § 44-49-14  Confidential nature ofinformation. – (a) Disclosure prohibited. Notwithstanding any law to the contrary,neither the tax administrator nor a public employee may reveal facts containedin a report or return required by this chapter or any information obtained froma dealer; nor can any information contained in a report or return or obtainedfrom a dealer be used against the dealer in any criminal proceeding, unlessindependently obtained, except in connection with a proceeding involving taxesdue under this chapter from the dealer making the return.

   (b) Penalty for disclosure. Any person violating thissection is guilty of a misdemeanor.

   (c) Statistics. This section does not prohibit the taxadministrator from publishing statistics that do not disclose the identity ofdealers or the contents of particular returns or reports.