Section 731. Confidential Information.--Except as provided by law, any information gained by any administrative department, board, or commission, as a result of any returns, reports, correspondence, claims, investigations, hearings, certifications or verifications required or authorized under the statutes of the Commonwealth imposing taxes or bonus for State purposes, or providing for the collection of the same, providing for credits as administered by the Department of Revenue independently or in conjunction with other agencies or revenue transfers to improvement or economic development zones shall be confidential except for official purposes, and except that such information may be given to any other state or to the Government of the United States, where such state or the United States by law authorizes the furnishing of similar information to the Commonwealth of Pennsylvania. Any person or agent divulging such information shall be deemed guilty of a misdemeanor, and, upon conviction thereof shall be sentenced to pay a fine not in excess of five hundred dollars ($500.00), or to undergo imprisonment for not more than three (3) years, or both, in the discretion of the court.
For purposes of this section, information regarding the amounts of refunds or credits and the identity of the persons or corporations entitled thereto, which is available for public inspection under the provisions of this act, shall not be deemed confidential.
(731 amended June 30, 2021, P.L.62, No.24)
Compiler's Note: Section 26(1) of Act 24 of 2021 provided that the amendment of section 731 shall apply retroactively to January 1, 2016.
Compiler's Note: Section 7(c) of Act 93 of 1986 provided that section 731 is repealed insofar as inconsistent with the provisions of Title 34 (relating to game), effective July 1, 1987.