Bill Text: NJ A4308 | 2012-2013 | Regular Session | Introduced
Bill Title: Increases penalties for the unlawful disclosure or use of taxpayer information by State tax officials.
Spectrum: Partisan Bill (Republican 5-0)
Status: (Introduced - Dead) 2013-06-27 - Introduced, Referred to Assembly Judiciary Committee [A4308 Detail]
Download: New_Jersey-2012-A4308-Introduced.html
Sponsored by:
Assemblywoman AMY H. HANDLIN
District 13 (Monmouth)
SYNOPSIS
Increases penalties for the unlawful disclosure or use of taxpayer information by State tax officials.
CURRENT VERSION OF TEXT
As introduced.
An Act increasing the penalties for the unlawful disclosure or use of taxpayer information by State tax officials, amending R.S.54:50-8.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. R.S.54:50-8 is amended to read as follows:
54:50-8. a. The records and files of the director respecting the administration of the State Uniform Tax Procedure Law or of any State tax law shall be considered confidential and privileged and neither the director nor any employee engaged in the administration thereof or charged with the custody of any such records or files, nor any former officer or employee, nor any person who may have secured information therefrom under subsection d., e., f., g. or p. of R.S.54:50-9 or any other provision of State law, shall divulge, disclose, use for their own personal advantage, or examine for any reason other than a reason necessitated by the performance of official duties any information obtained from the said records or files or from any examination or inspection of the premises or property of any person. Neither the director nor any employee engaged in such administration or charged with the custody of any such records or files shall be required to produce any of them for the inspection of any person or for use in any action or proceeding except when the records or files or the facts shown thereby are directly involved in an action or proceeding under the provisions of the State Uniform Tax Procedure Law or of the State tax law affected, or where the determination of the action or proceeding will affect the validity or amount of the claim of the State under some State tax law, or in any lawful proceeding for the investigation and prosecution of any violation of the criminal provisions of the State Uniform Tax Procedure Law or of any State tax law.
b. The prohibitions of this section, against unauthorized disclosure, use or examination by any present or former officer or employee of this State or any other individual having custody of such information obtained pursuant to the explicit authority of State law, shall specifically include, without limitation, violations involving the divulgence or examination of any information from or any copy of a federal return or federal return information required by New Jersey law to be attached to or included in any New Jersey return. Any person violating this section by divulging, disclosing or using information shall be guilty of a crime of the [fourth] third degree. Any person violating this section by examining records or files for any reason other than a reason necessitated by the performance of official duties shall be guilty of a disorderly persons offense.
c. Whenever records and files are used in connection with the prosecution of any person for violating the provisions of this section by divulging, disclosing or using records or files or examining records and files for any reason other than a reason necessitated by the performance of official duties, the defendant shall be given access to those records and files. The court shall review such records and files in camera, and that portion of the court record containing the records and files shall be sealed by the court.
(cf: 2007, c.294, s.3)
2. This act shall take effect immediately and apply to crimes occurring on or after the date of enactment.
STATEMENT
This bill increases the penalties for the unlawful disclosure or use of taxpayer information by State tax officials. The purpose of this bill is to provide enhanced deterrence against violations of taxpayer confidentiality perpetrated by State tax officials.
Under current law, the unlawful dissemination or use of taxpayer information by a State tax official is defined as a crime of the fourth degree, which generally involves a sentence of up to 18 months and a fine of up to $10,000. This bill increases that penalty to a sentence of three to five years and a fine of up to $15,000, by making the unlawful dissemination or use of taxpayer information by a State tax official a crime of the third degree.
