59-1-1102. Disclosure of tax information -- Confidentiality.
(1) Notwithstanding Section, if the commission refers a debt related to a tax, fee, or charge as defined in Sectionto a private collector under Section, the commission may disclose to the private collector the following information related to the debt: 59-1-403 59-1-401 59-1-1101 the name of the taxpayer; the taxpayer's contact information, including address and phone number; the amount of the debt; other information that identifies the taxpayer; or a combination of the information described in Subsectionsthrough. (1)(a)(i) (iv) This disclosure may not be made if it would be in violation of Section 6103, Internal Revenue Code.
(2) Subject to Subsectionsand, if the commission authorizes a private collector to contract with a third party under Section, the private collector may disclose to the third party the information described in Subsectionthat the commission discloses to the private collector and that relates to services the third party provides to the private collector. (1)(b) (3) 59-1-1101 (1)(a)
(3) A private collector or a third party described in Subsectionis subject to the confidentiality requirements and penalty provisions provided in Sectionwith regard to information disclosed in accordance with this section. (2) 59-1-403