Montana Corporate Tax Data
Question 7-What safeguards are required for data disclosure?
Detail Level:
Broad Mention
Citation:
§ 15-31-511, MCA
Relevant Subsections:
(3)(b), (e)
Relevant Language:
TITLE 15 - TAXATION, CHAPTER 31 - CORPORATE INCOME TAX OR ALTERNATIVE CORPORATE INCOME TAX, PART 5 - ADMINISTRATION AND COLLECTION, §15-31-511 -CONFIDENTIALITY OF TAX RECORDS...(3) This section does not prohibit...(b) the publication of statistics prepared in a manner that prevents the identification of particular returns, reports, or items from returns or reports...(e) the director of revenue from permitting a representative of the commissioner of internal revenue of the United States or a representative of a proper officer of any state imposing a tax on the income of a taxpayer to inspect the returns or reports of a corporation. The department may also furnish those persons abstracts of income, returns, and reports; information concerning any item in a return or report; and any item disclosed by an investigation of the income or return of a corporation. The director of revenue may not furnish that information to a person representing the United States or another state unless the United States or the other state grants substantially similar privileges to an officer of this state charged with the administration of this chapter...
