Senate Amendment 5120


PAG LIN

     1  1    Amend Senate File 2328 as follows:
     1  2 #1.  Page 3, after line 8 by inserting:
     1  3    <Sec. ___.  Section 422.20, subsection 3, paragraph
     1  4 a, Code 2009, is amended to read as follows:
     1  5    a.  Unless otherwise expressly permitted by
     1  6 section 8A.504, section 421.17, subsections 22, 23,
     1  7 and 26, sections and subsection 27, paragraph "k",
     1  8 section 252B.9, section 321.40, subsection 6, paragraph
     1  9 "b", sections 321.120, 421.19, 421.28, 422.72, and
     1 10 452A.63, and this section, a tax return, return
     1 11 information, or investigative or audit information
     1 12 shall not be divulged to any person or entity,
     1 13 other than the taxpayer, the department, or internal
     1 14 revenue service for use in a matter unrelated to tax
     1 15 administration.
     1 16    Sec. ___.  Section 422.72, subsection 3, paragraph
     1 17 a, Code 2009, is amended to read as follows:
     1 18    a.  Unless otherwise expressly permitted by
     1 19 section 8A.504, section 421.17, subsections 22, 23,
     1 20 and 26, sections and subsection 27, paragraph "k",
     1 21 section 252B.9, section 321.40, subsection 6, paragraph
     1 22 "b", sections 321.120, 421.19, 421.28, 422.20, and
     1 23 452A.63, and this section, a tax return, return
     1 24 information, or investigative or audit information
     1 25 shall not be divulged to any person or entity,
     1 26 other than the taxpayer, the department, or internal
     1 27 revenue service for use in a matter unrelated to tax
     1 28 administration.>
     1 29 #2.  By renumbering as necessary.


                                        
          KIM REYNOLDS
          SF2328.1119 (3) 83
          dea/nh

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