Section 280-RICR-20-55-15.10 - Protected InformationA. Protected Health Information. No individual, entity, agency, or partner of such entity or agency, should send or transfer any protected health information to the Division of Taxation. For the purposes of this Regulation, protected health information shall not include information required under R.I. Gen. Laws § 44-30-102(e) or information provided by the Exchange to the extent it is performing its statutorily authorized functions pursuant to R.I. Gen. Laws § 42-157-11.B. Protected Taxpayer Information. Pursuant to R.I. Gen. Laws §§ 44-30-95(c), 44-1-14, and other applicable laws, no Division of Taxation employee may divulge or make known any protected taxpayer information to any person in any manner, unless permitted by law.280 R.I. Code R. § 280-RICR-20-55-15.10
Adopted effective 12/28/2020