(1)
Exemptions. The Public
Records Act provides that certain documents are exempt from public inspection
and copying. In addition, documents are exempt from disclosure if any other
statute exempts or prohibits disclosure. The following statutes and judicially
recognized limitations prohibit the availability of some documents held by the
department of revenue (department) for inspection and copying:
*
RCW
19.02.115 concerning certain business
licensing information;
*
RCW
82.32.330 concerning disclosure of tax
returns and confidential taxpayer information;
*
RCW
84.08.210 concerning certain property tax
information; and
* Limitations from disclosure found in chapter 42.56 RCW and
other statute exemptions, including an employee's right to privacy;
deliberative process exemption under
RCW
42.56.210(1) regarding
records containing predecisional opinions or recommendations of subordinates
expressed as part of the deliberative process that are not cited by the agency;
attorney-client privilege in
RCW
5.60.060(2)(a) and
RCW
42.56.210(1) exempting
attorney work-product involving a controversy; and the prohibition on providing
lists requested for commercial purposes prohibited by
RCW
19.02.115,
42.56.070(9),
and
82.32.330(3)(k).
(2)
Nondisclosure for
commercial lists. The department is prohibited by
RCW
19.02.115,
42.56.070(9),
and
82.32.330(3)(k)
from giving, selling, or providing access to any list of persons for any
commercial purpose. The department may require the requestor to sign a
declaration that the requestor will not put a list of persons in the record to
use for a commercial purpose.
(3)
Determination required. The department must determine that a
public record requested in accordance with the procedures outlined in WAC
458-276-030
is not exempt from disclosure under the provisions of
RCW
19.02.115,
42.56.230,
82.32.330,
84.08.210,
chapter 42.56 RCW, other statute limiting disclosure, or judicially recognized
limitation from disclosure prior to the record's release.
(4)
Redactions.
(a)
RCW
42.56.210(l) creates an
exception for tax information from any redaction requirement. Further,
RCW
82.32.330(1)(c), the
department is not required to redact confidential taxpayer information within a
document to permit its disclosure.
RCW
19.02.115 states licensing information is
confidential and privileged and does not list redaction as an authorized
exception allowing disclosure.
RCW
84.08.210 states tax information is
confidential and privileged and does not list redaction as an authorized
exception allowing disclosure. The department's policy is to not redact
confidential taxpayer information or licensing information for purposes of
disclosure.
(b) Pursuant to
RCW
42.56.070, the department will redact
identifying details when disclosure of such details would be an invasion of
privacy protected by chapter 42.56 RCW. The department may redact for the
deliberative process exemption found at
RCW
42.56.210(1). The department
may redact information when protected by the attorney-client privilege found at
RCW
5.60.060(2)(a) and
42.56.210(1).
The public records officer or designee will provide a brief explanation
justifying such redaction in writing.
(5)
Exemption log. All denials,
partially or fully denied, of requests for public records will be accompanied
by a written statement specifying the reason for the denial. This will include
an exemption log of the specific exemption authorizing the withholding of the
record and a brief explanation of how the exemption applies to the record
withheld.
