Mich. Admin. Code R. 205.1004 - Confidentiality of information; exceptions to disclosure prohibition
Rule 4.
( 1)
Subject to the same restrictions as department employees on the treatment of
confidential information, a private contractor or its employees shall not
disclose taxpayer information to a third party. The prohibition against
disclosure does not bar an employee of a private contractor that processes tax
returns or payments pursuant to the act from having access to confidential
information that is reasonably required for the processing or collection of
amounts due this state.
( 2) The
department may use a taxpayer's name, address, and social security number or
employer identification number to the extent necessary in connection with the
processing and mailing of forms for any report or return required in the
administration of any tax administered under the act.
( 3) The department may disclose confidential
information in any of the following circumstances:
(a) If the disclosure is required for the
proper administration of a tax law administered under the act.
(b) If the disclosure is required by judicial
order sought by an agency charged with the duty of enforcing or investigating
support obligations pursuant to an order of a court in a domestic relations
matter as that term is defined in section 31 of 1982 PA 294, MCL
552.531.
(c) If the disclosure is required pursuant to
a judicial order, including a subpoena, search warrant, or other court order,
sought by an agency of the federal, state, or local government charged with the
responsibility for the administration or enforcement of criminal law for
purposes of investigating or prosecuting criminal matters or for federal or
state grand jury proceedings.
(d)
If the disclosure is required by judicial order where the taxpayer's liability
for a tax administered under the act is to be adjudicated by the court that
issued the judicial order.
(e) If
the disclosure is required by a reciprocal agreement between the department and
other departments of state government, the United States Department of
Treasury, local governmental units within this state, or taxing officials of
other states.
(f) If the disclosure
is upon the written request of a head of an institution, agency, or department
of state government when it is required for the effective administration or
enforcement of the laws of this state, is upon the written request of a proper
officer of the United States Department of Treasury, or is upon the written
request of a proper officer of another state reciprocating in this
privilege.
(g) For all of the types
of disclosure specified in this subrule, the request for information, subpoena,
or other judicial order shall be directed to the disclosure officer Michigan
department of treasury, Austin building, Lansing, Michigan 48922.
( 4) The department may disclose
records and information that are not confidential, for example, that the
department is not barred from disclosing under the act, pursuant to a request
filed under 1976 PA 442, MCL
15.231
to
15.246.
Requests shall be addressed to the FOIA coordinator, Michigan department of
treasury, Austin Building, Lansing, Michigan 48922.
Notes
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