15 AAC 05.250. Use of confidential information in enforcement proceedings

(a) Department representatives will, in their discretion, disclose confidential information obtained from a taxpayer in an audit or investigation of another taxpayer under AS 43.21 and AS 43.55, if the information is relevant to a sale, exchange, disposition, or netback valuation of oil or gas that relates to a period at least one year before the department's release of the information. The information will be disclosed only to the parties, counsel, experts, and consultants involved in the proceeding after notification to the taxpayer whose information is to be disclosed. The information will be disclosed only under an administrative protective order issued by an authorized representative of the department and only after the taxpayer whose information is to be disclosed has had an opportunity to appear and present objections to that representative.

(b) The notice and hearing requirements set out in (a) of this section do not apply if (1) the information to be used or disclosed, and both the taxpayer whose information is being disclosed and the taxpayer under audit or investigation, are subject to the protective order issued September 11, 1984 in State v. Amerada Hess , No. 1JU-77-847 Civil ("Amerada Hess") and, (2) the department issues an administrative protective order that protects the taxpayer whose information is being disclosed to the full extent as is provided in the Amerada Hess protective order.

History: Eff. 9/1/84, Register 91; am 12/20/89, Register 112

Authority: AS 40.25.100

AS 43.05.080

AS 43.05.230

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