Utah Admin. Code R865-19S-13 - Confidential Nature of Returns Pursuant to Utah Code Ann. Section 59-12- 109
A. The returns
filed are confidential and the information contained therein will not be
divulged by the Tax Commission, its agents, clerks, or employees except in
accordance with judicial order or upon proper application of a federal, state,
or local agency. The returns will not be produced in any court proceeding
except where such proceeding directly involves provisions of the sales tax
act.
B. However, any person or his
duly authorized representative who files returns under this act may obtain
copies of the same upon proper application and presentation of proper picture
identification.
Notes
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