§ 231-1-5

§231-1.5 Confidentiality privileges relating to taxpayer communications. Section 7525 (with respect to confidentiality privileges relating to taxpayer communications) of the Internal Revenue Code shall be operative for the purposes of this title. All references to Internal Revenue Code sections within section 7525 shall be operative for purposes of this section. The term 'Internal Revenue Service' as used in section 7525(a)(2)(A) means the department; the term 'federal court' as used in section 7525(a)(2)(B) means state court; and the term 'United States' as used in section 7525(a)(2)(B) means State. [L 2001, c 45, §1]