Section 63-4001 - DEFINITIONSAs used in this chapter:
(1) "Commission" means the state tax commission.(2) "Communication" means the conveying of information regarding a specific taxpayer's state tax obligation directly or indirectly to any person through any medium.(3) "Location information" means a taxpayer's place of abode and his telephone number at such place, or his place of employment.(4) "Revenue officer" means any agent, officer or employee of the state tax commission assigned to: (a) State tax collection or enforcement activities; or(b) Auditing books and records relating to any return filed or required to be filed or to investigating failures to file a return.(5) "Tax obligation" means any legally owed tax liability, including tax, fees, penalty and interest, or any tax form required to be filed.(6) "Disputed tax liability" is any liability asserted by the tax commission to be due but in regard to which the taxpayer has exercised his right to any legally available administrative or judicial review procedure when such procedure and review therefrom is not fully exhausted.[63-4001, added 1993, ch. 94, sec. 14, p. 239; am. 1994, ch. 172, sec. 6, p. 394.]