23.130 Records – Confidentiality.

(1) Records. Every person liable for the tax imposed by this chapter shall keep or cause to be kept for a period of at least two years such records, receipts, invoices and other pertinent papers as are needed to justify the information claimed in the return.

(2) Confidentiality. All tax returns, schedules, exhibits, writings or audit reports relating to such returns on file with the Finance Director are deemed to be confidential except for persons using the information in the discharge of duties imposed by law or of the duties of their office or by order of court.

[Prior code § 23.13]