Bill > H12

This bill amends Section 21 of Chapter 62C of the General Laws to grant the Inspector General, a state official responsible for investigating waste and fraud, access to tax returns and related documents. This access is necessary for the Inspector General to perform their duties, as certified by the Inspector General themselves to the Commissioner of Revenue, who oversees tax collection. However, this access does not extend to information received from other federal and state tax agencies if that information is legally protected from disclosure. All documents and information obtained under this provision will be considered confidential and must be maintained as such according to Chapter 12A of the General Laws, which outlines rules for confidential information.