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(1)  Information regarding the underlying tax liability  |  | to the extent necessary to apprise the individual of the  |  | basis of the assessment; |  
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 |   | | (2)  The name of any other individual against whom an  |  | assessment has been made for the same underlying tax  |  | debt; and |  
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 |   | | (3)  The general nature of any steps taken by the  |  | assessor to collect the underlying tax debt from any  |  other individuals and the amount collected; and |  
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 |   |  | Sec. 6.  36 MRSA §191, sub-§2, ¶Z, as enacted by PL 2001, c. 439, Pt.  |  | L, §8, is amended to read: |  
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 |   | | Z.  The disclosure to the Treasurer of State when necessary  |  | for the performance of the Treasurer of State's official  |  | duties as administrator under Title 33, chapter 41 of the  |  | following information: |  
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 |   | | (1)  The current mailing address for a taxpayer for  |  | purposes of returning unclaimed or abandoned property  |  | to the rightful owner or heir; and |  
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 |   | | (2)  The names and mailing addresses of all Maine  |  | corporate income tax filers in an electronic medium  |  prescribed by the State Tax Assessor.; |  
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 |   |  | Sec. 7.  36 MRSA §191, sub-§2, ¶¶AA and BB are enacted to read: |  
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 |   | | AA.__The disclosure by employees of the bureau to designated  |  | representatives of the Finance Authority of Maine of  |  | information required to ensure that recipients of certain  |  | benefits under Title 20-A, chapter 417-E are eligible to  |  | receive such benefits; and |  
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 |   | | BB.__The disclosure to an authorized representative of the  |  | Department of Human Services, Office of Head Start and Child  |  | Care of taxpayer information directly relating to the  |  | certification of investments eligible for or the eligibility  |  | of a taxpayer for the quality child care investment credit  |  | provided by section 5219-Q. |  
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 |   |  | Sec. 8.  36 MRSA §1752, sub-§9 is repealed. |  
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 |   |  | Sec. 9.  36 MRSA §1752, sub-§11, ¶B, as repealed and replaced by PL  |  | 1999, c. 708, §23, is amended to read: |  
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