Local Government Tax Audit Confidentiality Standards

Header information was updated to reflect the bill's revised status after adoption in the second house, changing from 'Rerevised' to 'Revised' and updating the reading status notation.

Added procedural metadata including session information, bill numbers, reading dates, and committee assignments that were not present in the final act version.

Reorganized the document structure to include bill summaries, amendment notations, and formatting conventions used in the legislative process.

Removed the final act signature block and certification language that indicated the bill had been prepared for the Governor's signature.

Included a bill summary explaining the purpose of the legislation in plain language for public understanding.

Updated sponsor lists to reflect current legislative sponsorship after amendments were adopted in both chambers.

Formatting and layout adjustments to the bill text, including reorganization of the title page and sponsor information.

Minor text alignment changes in the statutory sections without altering the actual legal content.

Added new definitions for 'local taxing jurisdiction', 'sales or use tax', 'third-party auditor', and 'taxpayer' to clarify who is covered by the confidentiality rules.

Established confidentiality requirements prohibiting third-party auditors from disclosing taxpayer information obtained during sales or use tax investigations.

Created specific exceptions allowing disclosure of taxpayer information to local officials, taxpayers themselves, the Department of Revenue for statistical purposes, and the federal IRS for compliance matters.

Added misdemeanor penalties with fines up to $1,000 per violation for third-party auditors who willfully violate confidentiality provisions.

Set the effective date of the act as July 1, 2025.

Amended existing statute 39-21-113 to clarify the executive director's authority to share taxpayer information with local governments for dispute resolution and coordination purposes.

Added four new co-sponsors (Amabile, Coleman, Cutter, Exum, Jaquez Lewis, Jodeh, Michaelson, Jenet, Snyder) to the Senate sponsorship list.

Updated the bill summary header to indicate it is now a 3rd Reading Unamended version dated February 3, 2025, with amended language regarding the summary's applicability.

Removed the 'ENGROSSED' designation and replaced it with 'REENGROSSED' to reflect the bill's current legislative status.

Added explicit definition of 'public agent of a local taxing jurisdiction' to include officials, employees, or agents of the Department of Revenue and the Multistate Tax Commission conducting tax investigations.

Restructured the confidentiality section by renumbering subsections and adding new subsections to clarify exceptions to confidentiality rules.

Changed document header from 'Introduced' to 'Engrossed' and updated sponsor names to reflect House and Senate sponsorship changes.