All information obtained by the department of revenue and finance or the state department of transportation from the examining of reports or records required to be filed or kept under the provisions of this chapter shall be treated as confidential and shall not be divulged except to other state officers, a member or members of the general assembly or any duly appointed committee of either or both houses of the general assembly or to a representative of the state having some responsibility in connection with the collection of the taxes imposed or in proceedings brought under the provisions of this chapter; provided, however, that the appropriate state agency shall make available for public information on or before the last day of the month following the month in which the tax is required to be paid the names of the distributors and as to each of them the total gallons received in the state and separately, the received gallons (1) exported or sold for export, (2) sold tax-free in the state to entities that are exempt from the tax and (3) sold tax-free in the state to entities required to report and account for the tax. The department of revenue and finance shall also make available to the public information with respect to special fuel dealers and users and as to each of them the gallonage used and taxes paid. The department of revenue and finance or the state department of transportation, upon request of officials entrusted with enforcement of the motor vehicle fuel tax laws of the federal government or any other state, may forward to such officials any pertinent information which the appropriate state agency may have relative to motor fuel and special fuel provided the officials of the other state furnish like information.
Any person violating the provisions of this section, and disclosing the contents of any records or reports required to be kept or made under the provisions of this chapter, except as otherwise provided, shall be guilty of a simple misdemeanor.
[C27, 31, § 5093-a6; C35, § 5093-f27; C39, § 5093.27; C46, 50, 54, § 324.48; C58, 62, 66, § 324.62; C71, 73, 75, 77, 79, 81, § 324.63]
C93, § 452A.63
Referred to in § 421.28, 422.20, 422.72, 452A.66
Iowa General Assembly
Search: Iowa Code 1995
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