28-5935. Confidential information; disclosure prohibited A. A person, including a former employee or agent of the department or a person who previously had an administrative duty for the department, who has received confidential information while an employee or agent of the department, while performing an administrative duty for the department or pursuant to an exception under section 28-5936, subsection A, paragraph 2 shall not disclose the information except as provided in this article. B. Confidential information shall not be disclosed if either: 1. The director determines that disclosure would seriously impair a civil or criminal tax investigation. 2. The disclosure would be contrary to the United States internal revenue code section 6103(d), 6103(p)(8), 7213 or 7217.
Arizona Legal Code