State tax authorities may not disclose federal tax information to their legal representative when the state investigation, administrative or judicial process contemplates the use of federal tax returns or explanations for a non-tax matter. For proceedings that concern both tax and non-tax matters, the State may again disclose federal tax returns or information only for the purpose of promoting the issue of tax administration, in accordance with one of the subsections of the IRC § 6103 (h) (4). A draft law, proposed at the end of July 2019, concerns the settlement of disputes related to double taxation and withholding tax agreements and would establish a new mechanism for cooperation between taxpayers and the national tax administration. The security and registration requirements of IRC § 6103 (p) (4) are defined in the basic agreements and should not be repeated in the implementing agreements. Enforcement agreements should also exclude methods used for the disposal of copies of federal tax returns and return information, since state tax authorities are required to include this information in their reports on safeguard procedures. (8) Revised to 220.127.116.11.1(1) to update the contact points for implementing agreements. Update 18.104.22.168.1 (2) (b) to identify a larger list of routine snippets. 22.214.171.124.1 (2) (f) has been updated to remove the reference to Exhibit, since this information is now in SharePoint. Update 126.96.36.199.1 (4) to clarify the coordination between the government link and the disclosure manager. The state must use the specific language of Section VI when it wishes to use the information initiated by the IRS, if the specific information is not covered by other parts of the implementing convention. This information is necessary to ensure the integrity of the tax administration system and maintain public confidence in the state tax administration. Agreements may be amended from time to time to reflect the addition of new exchange programs or changes to existing scholarships. A Memorandum of Understanding may be envisaged instead of modifying the implementing rules.
For more information about MOUs, see IRM 188.8.131.52. After signature by the Chief Privacy Officer, the signed basic agreements will be returned to the GL. The GL shall transmit a signed original to the Agency. The GL scans and sends a copy of the second signed basic agreement to the GL SharePoint site coordinator for publication in the SharePoint Agreement for the State file and saves the agreement in the IRS Agreement Database (IAD). States are not expected to enact privacy laws that are copies of federal law. State returns and returns, including a copy of part of a federal declaration or any information relating to a federal declaration that must be annexed or appended to a State declaration, may be transmitted by officials or employees of the State to other officials or collaborators of the State or its political subdivisions whose official duties or responsibilities, in accordance with the laws of the State, have access to the State must provide information on returns or returns. IRC Intergovernmental Information §6103 (p) (8) Information may only be provided to the State tax authorities for the purposes of tax administration. . .