4 Pa. Code § 7a.56 - Limitation on use of information

Use of Commonwealth tax information that is compiled or created under this subchapter is limited to the following:

(1) Collection of Commonwealth tax delinquencies from existing licensees in relationship to the renewal or transfer of their existing State license or from applicants for these licensees.

(2) Notification to a Commonwealth executive agency of the identity of applicants or existing licensees who have not filed Commonwealth tax returns, which notification constitutes a permissible purpose to disclose that information between various Commonwealth executive and independent agencies and the Department of Revenue and the Department of Labor and Industry. Exchange of otherwise confidential information falls within the "official purposes" exception of section 731 of The Fiscal Code (72 P. S. § 731). See Frontage, Inc. v. Allegheny County, 162 A. 2d 1, 400 Pa. 249 (1960) and 1990 Op. Att. Gen. No. 90-1.

Notes

4 Pa. Code § 7a.56