The department collects and maintains both open records and
confidential records that contain personally identifiable information. This
rule describes the nature, extent, retrieval, storage, and processing of
personally identifiable information within the department's record
systems.
(1)
Nature and
extent. All record systems maintained by the department may contain
personally identifiable information concerning matters such as income, property
holdings, exchanges, financial transactions, licensing, contested case matters,
waivers of rule and declaratory rulings, procurement and leases, bailment
shipments, lottery prize claims, lottery sales commission payments, audit and
examination, litigation, personnel, and demographic information such as address
and number of dependents.
(2)
Retrieval. Personal identifiers are used to retrieve
information from any of the record systems that the department maintains that
contain personally identifiable information.
(3)
Means of storage. Paper,
microform, and various electronic means of storage are used to store records
containing personally identifiable information.
(4)
Comparison. Electronic
or manual data processing may be used to match, to collate, or to compare
personally identifiable information in one system with personally identifiable
information in another system of records or with personally identifiable
information within the same system.
(5)
Comparison with data from outside
the department. Personally identifiable information in systems of
records maintained by the department may be compared with information from
outside the department when specified by law. Permitted comparisons include but
are not limited to comparisons for the purpose of setoffs.
(6)
Records containing personally
identifiable information.
a.
Personally identifiable information is collected from documents, returns, and
any other record filed with the department, as well as from outside sources,
including state and federal agencies. Authority to collect this information is
found throughout Iowa Code chapters 8A, 17A, 99G, and 123, as well as Title X
of the Iowa Code. The chart below describes department records that contain
personally identifiable information and identifies which records are open
records, confidential records, partially open or partially confidential. A
single record may contain information from several categories in the chart.
This information is compiled for the purposes of Iowa Code section
22.11.
Code...........Meaning
O............The records are open for public
inspection.
C...............The records are confidential and are not open
to public inspection.
O/C..............The record is partly open and partly
confidential.
|
Description of Record
|
Type of
Record
|
Legal Authority for
Confidentiality
|
|
State tax returns, return information, permit
records, tax liability and penalty records, tax policy, tax research records,
and all related records
|
O/C
|
Iowa Code Title X, including Iowa Code sections
422.20 and
422.72
|
|
Nontax collection records
|
O/C
|
Iowa Code Title X, including Iowa Code sections
422.20 and
422.72, and contractual
authority
|
|
Federal tax returns and return
information
|
C
|
26 U.S.C. Section 6103
|
|
Department personnel records, communication records,
budget records, and payroll records
|
O/C
|
Iowa Code sections
22.7 and
99G.34(2)
|
|
Minutes of closed meetings of a government
body
|
C
|
Iowa Code section
21.5(4)
|
|
Records that constitute attorney work product or
attorney-client communications or are otherwise privileged
|
C
|
Iowa Code section
22.7(4), Iowa
Rule of Civil Procedure 1.503, Federal Rule of Civil Procedure 26(b)(3), and
case law
|
|
Sealed bids
|
O/C
|
Iowa Code section
72.3
|
|
Final orders, decisions, and opinions
|
O/C
|
Iowa Code section
17A.3(1)
"d"
|
|
License and permit records
|
O/C
|
Iowa Code section
99G.24, chapter 123, and Title
X
|
|
Investigation, audit, and examination
records
|
O/C
|
Iowa Code sections
99G.34(4),
99G.35,
123.38A,
422.20, and
422.72
|
|
Lottery player and winner lists
|
O/C
|
Iowa Code sections
99G.34(2),
99G.34(5), and
99G.41(3)
|
|
Lottery retailer compensation
payments
|
O/C
|
Iowa Code sections
99G.24(2),
99G.34(2), and
99G.41(5)
|
b.
The procedure for public records request may be found in rule
701-5.3
(17A,22,99G,123,421-454).
c. The
procedure for allowing a person to have additions, dissents, or objections
entered in the record will be determined on a case-by-case basis.
d. The subject of the confidential record may
either request the record independently and give it to the named third party or
authorize the third party to request the subject's confidential information
under Iowa Code section
421.59,
422.20(7), or
422.72(9).
e. The department will utilize information,
including confidential information, in executing its duties under the Iowa
Code. Subjects of the information will not be notified when the information is
used. Persons outside of the department receiving confidential information are
held to the same confidentiality standard as departmental employees. Whether
information is required or optional will be indicated along with the request
for information. Failing to provide required information may result in
penalties or interest being charged.
f. The department utilizes more than one data
processing system, and information is matched between systems.
This rule is intended to implement Iowa Code chapters 17A,
22, 99G, 123, and 421 through 454.
