CHAPTER 441
FORMERLY
HOUSE BILL NO. 838
AS AMENDED BY
HOUSE AMENDMENT NO. 1
AN ACT TO AMEND CHAPTER 11, TITLE 30, DELAWARE CODE, RELATING TO NONDISCLOSURE OF INCOME TAX RETURN INFORMATION.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF DELAWARE (Two-thirds of all members elected to each House thereof concurring therein):
Section 1. Section 1241, Chapter 11, Title 30, Delaware Code, relating to secrecy of personal income tax returns and information,
is hereby amended by striking said section in its entirety and substituting in lieu thereof a new Section 1241 to read as follows:
"§1241.
(a) Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any officer or employee of the Department of Finance, or any other officer or employee of this State who has access to tax returns or information from returns under this section or Section 1242, to disclose or make known to any person in any manner the amount of income or any particulars set forth or disclosed in any report or return required under this Chapter, including any copy of any portion of a Federal income tax return or report, or any information on a Federal return which is required to be attached or included in the State tax return.
(b) Nothing in this section shall be construed to prohibit the publication of statistics classified so as to avoid identification of specific taxpayers, or to prohibit the disclosure of the tax return or return information of any taxpayer to such person or persons as the taxpayer may designate in a written request or consent to such disclosure.
(c) The term 'officer or employee' shall include present and former officers and employees, and any person or persons employed or retained by the State on an independent contract basis. The terms 'return' or 'report' as used in this section shall mean personal income tax return or report.
(d) Any violation of this section shall be a misdemeanor, punishable upon conviction by a fine not to exceed $1,000.00 or imprisonment not to exceed six months, or both."