(a) Processing by a depository bank of returns and tax payments. Subject to the following restrictions on the use of information by employees of the depository, the prohibition against disclosure does not prevent an employee of a depository bank ("bank") which is processing tax returns and payments pursuant to M.G.L. c. 62C, §45A, from having such access to tax returns and documents as is reasonably required for such processing.
1. Employees of the bank will not disclose any information contained in a return or document except to other authorized bank employees engaged in processing or to authorized employees of the Department of Revenue. The Commissioner will authorize in writing the Department of Revenue employees who will receive the information.
2. The bank will give the Commissioner a list of all employees of the bank who will have access to returns or documents and will promptly notify the Commissioner in writing of any changes in the list of employees who will have access to the information.
3. Employees of the bank will use such information only as required in performing their duties for the Department of Revenue and will not copy, reproduce, retain or store any information except as instructed in writing by the Commissioner.
4. Returns and documents acquired by the bank will remain the property of the Department of Revenue; the bank will promptly turn over such materials to the Department at the request of the Commissioner.
(b) Information regarding licenses issued by the Commissioner, the minimum pricing of cigarettes, and other related non-tax information. The Commissioner performs certain functions unrelated to the assessment or collection of taxes, including issuing licenses under M.G.L. c. 62C, § 67 to dealers in various commodities; appointing stampers to buy cigarette stamps from the Commissioner under M.G.L. c. 64C, § 30; enforcing M.G.L. c. 64C, §§ 12 through 20, relating to the price of cigarettes; and assisting other state agencies in implementing and enforcing the fire-safe cigarette law, M.G.L. c. 64C, §§ 2A through 2F, and the Tobacco Master Settlement Agreement of November 1998. Because the considerations that require the confidentiality of tax information do not apply to these non-tax functions, the prohibition against disclosure does not prevent the disclosure by the Department of the following information.
1. The Commissioner may disclose the name and business addresses of any person holding a license issued under M.G.L. c. 62C, § 67 or an appointment as a cigarette stamper, and any information appearing on the face of the license or appointment document, including , without limitation , the date of issue or expiration of the license or appointment and the license number; provided, however, that the Commissioner may not disclose other information submitted with an application for a license or for a stamper appointment or any tax identification number on the license or stamper appointment document, unless the disclosure of the tax identification number is to another federal or state agency and is in accordance with state and federal law.
2. The Commissioner may disclose information relating to the Commissioner’s suspension or revocation of a license or cigarette stamper appointment, including, without limitation, the date of issue, expiration, revocation, or suspension of a license or appointment, and the date of termination of any suspension.
3. The Commissioner may disclose the name and address of a stamper to which the Commissioner sold a specified cigarette stamp.
4. The Commissioner may disclose the following information relating to a cigarette licensee for which, pursuant to M.G.L. c. 64C, § 13, the Commissioner approved a cigarette price lower than the presumptive cost:
a. the name of the licensee and the address appearing on the license;
b. the date of the Commissioner's approval and the expiration date of the approval; and
c. the price approved by the Commissioner, whether the price is for wholesale or retail sales, whether the price is for cartons or packs of cigarettes, and any other conditions on the approval; provided, however, that the Commissioner may not disclose any other information submitted by the licensee to the Commissioner in connection with its claim that its costs are lower than the presumptive cost.
5. If a cigarette licensee claims to be meeting the prices of a competitor under M.G.L. c. 64C, § 16, the Commissioner may disclose, without limitation, the following:
a. the name of the competitor and the address appearing on its license, the relevant cigarette prices charged by the competitor to the extent known by the Department, and any other information cited by the licensee in support of its claim or deemed relevant by the Commissioner; and
b. the name of the licensee claiming to be meeting the price of a competitor and the address appearing on its license, the relevant cigarette prices charged by the licensee to the extent known by the Department, and any other information deemed relevant by the Commissioner.
6. The Department may publish the information referred to in clauses 1 through 5 in a newspaper, on its website, or by any other means.
7. The Commissioner may disclose such information to officials within the Executive Office of Public Safety that the Commissioner deems relevant or necessary to assist the officials in enforcing the fire-safe cigarette law, M.G.L. c. 64C, §§ 2A through 2F.
8. The Commissioner may disclose such information to the Office of the Attorney General that the Commissioner deems relevant or necessary to assist the Attorney General in enforcing the Tobacco Master Settlement Agreement of November 1998 and in representing the Commonwealth in any litigation, mediation, or arbitration related thereto.
(c) Proceedings to determine or collect the tax. Tax information may be disclosed in proceedings or activities to determine or collect the tax, such as proceedings before federal or state courts, or administrative bodies. For the sole purpose of facilitating the collection of the tax, a tax liability may be disclosed to a person determined by the Commissioner to have a direct interest in discharging the liability, and upon a showing that such person cannot first obtain the information elsewhere. The Commissioner must be reasonably satisfied that such person is legitimately interested in the discharge of the liability, and the Commissioner may require that a request for disclosure be made in writing setting forth the reasons why such person is a legitimate party in interest. Examples of those with a direct interest for purposes of this subsection are:
1. A person who has acquired or intends to acquire an interest in real or personal property subject to a lien, recorded or unrecorded, imposed under M.G.L. c. 62C, §50; or,
2. A person requesting a waiver of a lien pursuant to M.G.L. c. 62C, § 51, or a certificate of good standing pursuant to M.G.L. c. 62C, §52, when acquiring an interest in the assets of a corporation; or,
3. A person requesting a certificate of payment of a tax pursuant to M.G.L. c. 65, §44 when purchasing a business or stock of goods from a vendor liable for any sales or use tax under M.G.L. c. 64H or 64I.
(d) For the purpose of criminal prosecution. The prohibition against disclosure in this regulation does not apply to disclosure for the purpose of criminal prosecution pursuant to the administration of M.G.L. c. 62C or pursuant to statutes referred to in M.G.L. c. 62C, §2 and any amendments thereto.
(e) Other statutory exceptions. 830 CMR 62C.21.1(1) does not prevent the disclosure of information if the disclosure is permitted by M.G.L. c. 62C, § 21 or by any other statutory provision of the Massachusetts General Laws or federal laws.
(6) Nothing herein shall be construed to permit the inspection or disclosure, directly or indirectly, of any returns or other information received by the Commissioner from the Internal Revenue Service or from any other taxing authority, except for the purpose of administering the Massachusetts laws relating to state taxation.
REGULATORY HISTORY
Date of Promulgation: 2/2/78
New Regulation Promulgated: 11/20/80
New Regulation Promulgated: 2/5/99
Emergency Amendment: 10/6/08
Amended: 12/26/08
Amended: 12/16/16 - Sections (4)(b)4.; (5)(b)2.