425.28  Waiver of confidentiality.

A claimant shall expressly waive any right to confidentiality relating to all income tax information obtainable through the department of revenue and finance, including all information covered by sections 422.20 and 422.72. This waiver shall apply to information available to the county treasurer who shall hold the information confidential except that it may be used as evidence to disallow the credit.

Section History: Early form

  [C71, 73, § 425.1(5); C75, 77, 79, 81, § 425.28]

Section History: Recent form

  94 Acts, ch 1165, §29

Internal References

  Referred to in § 25B.7, 427.9

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