18.1.2.250 Confidentiality.

(a) All records relating to taxpayers shall be confidential and not open to public inspection. The taxpayer or their agent shall be given access to records relating to their tax liability.

(b) It is unlawful for any employee of the Pueblo, its Tax Office or its Finance and Accounting Department, or any former employee thereof, to disclose to any person any information contained in a tax return, informational return, report or any other document required by the tax laws of the Pueblo, except in the following instances:

(1) to another employee of the Pueblo, Tax Office, Finance and Accounting Department, Governor, or Council Representative, or their designee or agent, in their official capacity, provided that disclosure is necessary for the recipient to carry out an official duty of the Pueblo and the information is kept confidential by the recipient;

(2) to an authorized representative of another tribe, state or the federal government, provided that the receiving entity has entered into an agreement with the Pueblo to use the information only for tax purposes and provided that the receiving entity has enacted confidentiality laws similar to this section;

(3) to a court of competent jurisdiction in an action relating to taxation to which the Tax Office and the taxpayer are parties, or in an action to enforce any tax liability of the taxpayer to which the Tax Office is a party; or

(4) in such manner and form that the information revealed is not identified as applicable to a particular taxpayer.

(c) Nothing in this section prohibits the Tax Office from disclosing to any person the final decision or order of the Tax Office in any protests filed under this law.