A. A person, including a former employee or agent of the department or a person who previously had an administrative duty for the department, who has received confidential information while an employee or agent of the department, while performing an administrative duty for the department or pursuant to an exception under section 28-5936, subsection A, paragraph 2 shall not disclose the information except as provided in this article.

Terms Used In Arizona Laws 28-5935

  • Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
  • Tax: means any tax, fee, penalty or interest imposed by this title. See Arizona Laws 28-5931
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215

B. Confidential information shall not be disclosed if either:

1. The director determines that disclosure would seriously impair a civil or criminal tax investigation.

2. The disclosure would be contrary to the United States internal revenue code section 6103(d), 6103(p)(8), 7213 or 7217.

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