TECHNICAL ADVICE MEMORANDUM
Subject: Interpretation of Secrecy Provision/Providing
to Governmental Agencies
Schedule: Privilege License Taxes - Article 2, Schedule B
Statute: N.C.G.S. 105-259
Issued By: Corporate, Excise, and Insurance Tax Division
Date: March 12, 1997
Reference: CTAM 97-7
This is to clarify the policy of the Department of Revenue regarding the interpretation
of G.S. 105-259 as it relates to providing Privilege License Tax information
to governmental agencies.
The secrecy statute, G.S. 105-259, prohibits the disclosure of "tax information"
except for designated purposes identified under subsection (b). The definition
of "tax information", under subsection (a) (2) a., includes information contained
on an application for a license. Subsection (b) (4) allows us to provide a governmental
agency with a list of taxpayers who have paid a privilege license tax under
Article 2 (License Taxes).Please note that subsection (b) (15), which allows
us to exchange information with the North Carolina Alcoholic Beverage Control
Commission, the Division of Alcohol Law Enforcement of the Department of Crime
Control and Public Safety, and the Division of Alcohol, Tobacco, and Firearms
of the United States Treasury Department, does not include Article 2, License
It is, therefore, the Department's position that G.S. 105-259 only allows us
to provide a governmental agency with a list of taxpayers who have paid a privilege
license, which, in effect, allows us to disclose whether or not a taxpayer has
obtained a license. For us to provide additional information, such as a copy
of the application for a license, we will need a court order. We have reviewed
this matter with Chris Allen of the Attorney General's Office and he concurs
with our interpretation.
Last modified on: 10/31/07 03:36:06 PM.