| | Sec. 9. 36 MRSA §191, sub-§2, ¶¶DD to GG are enacted to read: |
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| DD. The delivery of a certified copy of any return, report | or other information provided or filed pursuant to this | Title by a partnership, corporation, trust or estate or any | report of any examination of a return filed by a | partnership, corporation, trust or estate to any person: |
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| (1)__Who signed the return; |
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| (2)__Who is the personal representative or executor of | the estate filing the return; |
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| (3)__Who was a member of the partnership filing the | return during any part of the period covered by the | return; |
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| (4)__Who is a trustee of the trust filing the return; |
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| (5)__Who was a shareholder during any part of the | period covered by the return filed by an S corporation; |
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| (6)__Who is an officer, or a bona fide shareholder of | record owning 1% or more of the outstanding stock, of | the corporation filing the return; |
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| (7)__Who is the person authorized to act for the | corporation if the corporation has been dissolved; or |
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| (8)__Who is the duly authorized representative of any | of the persons described in subparagraphs (1) to (7). |
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| The exception under this paragraph does not include the | disclosure of confidential information of a particular | partner, shareholder, beneficiary or trustee or other person | receiving income from one of the entities described in | subparagraphs (1) to (8) unless otherwise authorized; |
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| EE. The disclosure by the State Tax Assessor of the fact | that a person has or has not been issued a provisional | resale certificate pursuant to section 1754-B, subsection 2- | B or a resale certificate pursuant to section 1754-B, | subsection 2-C; |
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| FF. The disclosure to the Department of the Secretary of | State, Bureau of Motor Vehicles of whether the person | seeking registration of a vehicle has paid the tax imposed | by Part 3 with respect to that vehicle; and |
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