NORTH CAROLINA GENERAL ASSEMBLY

1979 SESSION

CHAPTER 495

HOUSE BILL 902

AN ACT TO EXPAND THE COVERAGE OF THE STATUTE PROHIBITING UNAUTHORIZED DISCLOSURE OF CONFIDENTIAL TAX INFORMATION.

The General Assembly of North Carolina enacts:

Section 1.  G.S. 105-259 is amended by deleting the word "and" from line 4 of the section and by inserting after the word "authorities;" in line 5 of the section the following:

"(iii) any other person authorized in this section to receive information concerning any item contained in any report or return, or authorized to inspect any report or return; and (iv) the Commissioner of Insurance and all other officers or employees and former officers and employees of the Department of Insurance with respect to State and federal income tax returns filed with the Commissioner of Insurance by domestic insurance companies."

Sec. 2.  This act is effective upon ratification.

In the General Assembly read three times and ratified, this the 1st day of May, 1979.