79-5206. Same; report and return confidential. Neither the director of taxation nor a public employee may reveal facts contained in a report or return required by this act, nor can any information contained in such a report or return be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this act from the taxpayer making the return.
History: L. 1987, ch. 366, ยง 6; July 1.
CASE ANNOTATIONS
1. Legislature intended to extend use immunity and derivative use-immunity to persons complying with act. State v. Durrant, 244 Kan. 522, 523, 534, 769 P.2d 1174 (1989).
2. Habeas corpus relief denied where state supreme court ruled charges did not constitute double jeopardy. Jensen v. Bouker, 96 F. Supp. 2d 1167, 1173 (2000).
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