Reports exempt from public inspection and copying.

(1) Reports submitted to the department under RCW 82.42.140 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.(2) This section does not:(a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitive disadvantage can reasonably be protected;(b) Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;(c) Restrict sharing with law enforcement for purposes of investigation or enforcement; or(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative.[ 2024 c 1 s 19.]Notes:Effective date—2024 c 1: See note following RCW 46.87.020.