PRINTER'S NO. 2255
No. 1647 Session of 1990
INTRODUCED BY SCANLON, BODACK AND DAWIDA, JUNE 7, 1990
REFERRED TO FINANCE, JUNE 7, 1990
AN ACT
1 Amending Title 18 (Crimes and Offenses) of the Pennsylvania
2 Consolidated Statutes, prohibiting the disclosure of
3 confidential tax information by certain persons.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Title 18 of the Pennsylvania Consolidated
7 Statutes is amended by adding a section to read:
8 § 7326. Disclosure of confidential tax information.
9 (a) Offense defined.--A person commits a misdemeanor of the
10 third degree if he discloses, except to authorized persons for
11 official governmental purposes, any tax information that is:
12 (1) designated as confidential by a statute or ordinance
13 of a city of the second class; and
14 (2) obtained by him in conjunction with any declaration,
15 return, audit, hearing or verification required or authorized
16 by statute or ordinance.
17 (b) Exception.--Subsection (a) shall not apply where
18 disclosure is required by law or by court order.
1 (c) Definition.--As used in this section, the term "person"
2 includes, but is not limited to, a current or former officer or
3 employee of the Commonwealth or any of its political
4 subdivisions and any other individual who has access to
5 confidential tax information.
6 Section 2. This act shall take effect immediately.
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