Section 12-15a - Disclosure of returns or return information; terms(a) Notwithstanding the provisions of section 12-15 of the general statutes, the Commissioner of Revenue Services may, subject to terms and conditions the commissioner may prescribe, disclose returns or return information, as those terms are defined in said section, to an authorized member of an organized local police department, upon written request by the chief of police of such department. Such written request shall: (1) Establish the relevance of such return or return information to an authorized investigation being conducted by such department into a violation of a criminal law of this state; (2) establish that no other source of such information is available to such department; and (3) include the name of each member of such department who will be authorized to receive such return or return information. If the commissioner deems such return or return information to be relevant to such investigation, the commissioner may disclose such return or return information to such department.(b) No member of an organized local police department who receives any return or return information pursuant to this section may disclose such return or return information except in connection with a criminal prosecution, including any judicial proceeding related thereto, when such return or return information is directly involved in and necessary to such prosecution. Any person who violates this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year, or both.Conn. Gen. Stat. § 12-15a
Added by P.A. 22-0117,S. 7 of the Connecticut Acts of the 2022 Regular Session, eff. 5/27/2022.