Information shared between state agencies shall be deemed confidential and shall be disclosed only to the extent that sufficient information is given that is relevant to the identification of persons liable to state agencies. The confidentiality provisions of Iowa Code sections 42220. and 42272. do not apply to tax information contained in the centralized computer data bank. The information is to be used for purpose of debt collection or license application or renewal.
Iowa Admin. Code r. 701-151.8