Judges: J.D. MacFARLANE, Attorney General
Filed Date: 12/14/1976
Status: Precedential
Modified Date: 7/5/2016
Mr. Joseph F. Dolan Executive Director Department of Revenue State Capitol Annex 1375 Sherman Street Denver, Colorado 80203
Dear Mr. Dolan:
This is in response to your letter requesting an opinion on the confidentiality of local sales tax information.
QUESTION PRESENTED AND CONCLUSION
Specifically, you inquired as to whether the Department of Revenue, as collection agents for locally-imposed sales taxes, can release individual taxpayer information to counties and statutory cities.
The Department of Revenue should stay within the law, and only provide general, non-confidential taxpayer information and statistics.
ANALYSIS
Local jurisdictions are authorized to impose a sales tax by C.R.S. 1973,
Article 26 of title 39, C.R.S. 1973, does not itself contain any provisions dealing with the confidentiality of such sales tax information.
Confidentiality is imposed by C.R.S. 1973,
The statutory provisions authorizing counties and cities to impose a sales tax are silent as to confidentiality. There is one exception, contained in C.R.S. 1973,
Further, the statutory scheme does not directly extend the penalties for divulging confidential taxpayer information to local officials. There appears to be no statutory prohibition imposed on local officials preventing them from disclosing individual taxpayer information.
It is, therefore, my opinion that the confidentiality provisions of C.R.S. 1973,
The practical results of this opinion are perhaps undesirable from a local official's perspective. However, in terms of advising you on your legal responsibilities and liabilities, you should stay within the law, and only provide general, non-confidential taxpayer information and statistics.
SUMMARY
The Department of Revenue, as collection agent for locally-imposed sales taxes, cannot release individual taxpayer information to counties and statutory cities.
Very truly yours,
J.D. MacFARLANE Attorney General
TAXATION AND REVENUE
C.R.S. 1973,
REVENUE, DEPT. OF Taxation, Div. of
The Department of Revenue, as collection agent for locally-imposed sales taxes, cannot release individual taxpayer information to counties and statutory cities. (This opinion has been superseded by C.R.S. 1973,