Technical Advice Memorandum CTAM 97-7 Subject: Interpretation of Secrecy Provision/Providing Information to Governmental AgenciesSchedule: Privilege License Taxes - Article 2, Schedule BStatute: N.C.G.S. 105-259Issued By: Corporate, Excise, and Insurance Tax DivisionDate: March 12, 1997Reference: CTAM 97-7 This is to clarify the policy of the Department of Revenue regarding the interpretation of G.S. 105-259 as it relates to providing Privilege License Tax information to governmental agencies. The secrecy statute, G.S. 105-259, prohibits the disclosure of "tax information" except for designated purposes identified under subsection (b). The definition of "tax information", under subsection (a) (2) a., includes information contained on an application for a license. Subsection (b) (4) allows us to provide a governmental agency with a list of taxpayers who have paid a privilege license tax under Article 2 (License Taxes).Please note that subsection (b) (15), which allows us to exchange information with the North Carolina Alcoholic Beverage Control Commission, the Division of Alcohol Law Enforcement of the Department of Crime Control and Public Safety, and the Division of Alcohol, Tobacco, and Firearms of the United States Treasury Department, does not include Article 2, License Taxes. It is, therefore, the Department's position that G.S. 105-259 only allows us to provide a governmental agency with a list of taxpayers who have paid a privilege license, which, in effect, allows us to disclose whether or not a taxpayer has obtained a license. For us to provide additional information, such as a copy of the application for a license, we will need a court order. We have reviewed this matter with Chris Allen of the Attorney General's Office and he concurs with our interpretation.