Connecticut General Statutes 12-15a – Disclosure of tax returns or return information to authorized member of organized local police department
(a) Notwithstanding the provisions of § 12-15, the Commissioner of Revenue Services may, subject to terms and conditions the commissioner may prescribe, disclose returns or return information, as those terms are defined in said section, to an authorized member of an organized local police department, upon written request by the chief of police of such department. Such written request shall: (1) Establish the relevance of such return or return information to an authorized investigation being conducted by such department into a violation of a criminal law of this state; (2) establish that no other source of such information is available to such department; and (3) include the name of each member of such department who will be authorized to receive such return or return information. If the commissioner deems such return or return information to be relevant to such investigation, the commissioner may disclose such return or return information to such department.
Terms Used In Connecticut General Statutes 12-15a
- person: means any individual, partnership, company, limited liability company, public or private corporation, society, association, trustee, executor, administrator or other fiduciary or custodian. See Connecticut General Statutes 12-1
(b) No member of an organized local police department who receives any return or return information pursuant to this section may disclose such return or return information except in connection with a criminal prosecution, including any judicial proceeding related thereto, when such return or return information is directly involved in and necessary to such prosecution. Any person who violates this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.