00SENATE BILL NO. 184                                                                                                     
01 "An Act relating to access by the Department of Environmental Conservation                                              
02 and the Department of Fish and Game to confidential tax records for fisheries                                           
03 resources prepared or kept by the Department of Revenue under AS 43.75."                                                
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1.  AS 09.25.100 is amended to read:                                                                       
06  Sec. 09.25.100.  Disposition of tax information.  Information in the possession                                       
07 of the Department of Revenue that discloses the particulars of the business or affairs                                  
08 of a taxpayer or other person is not a matter of public record, except as provided in                                  
09 AS 43.05.230 or for purposes of investigation and law enforcement. The information                                     
10 shall be kept confidential except when its production is required in an official                                        
11 investigation, administrative adjudication under AS 43.05.400 - 43.05.499, or court                                     
12 proceeding. These restrictions do not prohibit the publication of statistics presented in                               
13 a manner that prevents the identification of particular reports and items, prohibit the                                 
14 publication of tax lists showing the names of taxpayers who are delinquent and                                          

01 relevant information that may assist in the collection of delinquent taxes, or prohibit                                 
02 the publication of records, proceedings, and decisions under AS 43.05.400 - 43.05.499.                                  
03    * Sec. 2.  AS 43.05.230 is amended by adding a new subsection to read:                                               
04  (i)  The commissioner shall, upon request, furnish to the Department of                                               
05 Environmental Conservation or Department of Fish and Game copies of tax returns,                                        
06 reports, or other documents filed under AS 43.75, and of the Department of Revenue's                                    
07 determinations and workpapers related to those documents filed under AS 43.75.  The                                     
08 Department of Environmental Conservation and Department of Fish and Game shall                                          
09 maintain the confidentiality that the Department of Revenue is required to extend to                                    
10 the returns, reports, determinations, workpapers, and other documents furnished under                                   
11 this subsection.