Iowa Admin. Code r. 701-78.12
Current through Register Vol. 47, No. 6, September 18, 2024
Iowa Code sections 437B10(2). and 437B10(3). apply generally to the director, deputies, auditors, and present or former officers and employees of the department. Disclosure of the gallons of water delivered by a taxpayer taxed under Iowa Code chapter 43 7B in a service area disclosed on a tax return, return information, or investigative or audit information is prohibited. Other persons having acquired this confidential information will be bound by the same rules of secrecy under these Iowa Code provisions as any member of the department and will be subject to the same penalties for violations as provided by law.
Iowa Admin. Code r. 701-78.12