Vermont § 5939 - Confidentiality exemption; nondisclosure

§ 5939. Confidentiality exemption; nondisclosure

• (a) Notwithstanding any other provision of law prohibiting disclosure by the Department
  of the contents of taxpayer records or information and notwithstanding any confidentiality
  statute of any claimant agency, disclosure of the name, address, and Social Security
  number of a debtor; amount of refund owed to a debtor; amount of debt owed by a debtor;
  and amount of refund attributable to the income of non-debtor spouse, between the
  Department and the claimant agency as necessary to effectuate the intent of this chapter,
  is lawful. (b) The information obtained by a claimant agency from the Department in accordance with
  the exemption allowed by this section shall only be used by a claimant agency in the
  pursuit of its debt collection duties and practices, and any person employed by, or
  formerly employed by, a claimant agency who discloses any such information for any
  other purpose, except as otherwise allowed by law, shall be penalized in accordance
  with the terms of section 3102 of this title as if that person were an agent of the Commissioner. The claimant agency to which
  information is disclosed shall provide for the protection and security of the information
  as required by the Commissioner. (Added 1981, No. 228 (Adj. Sess.), § 1, eff. May 4, 1982; amended 2005, No. 14, § 12, eff. May 3, 2005.)