Section 1201.100  Summary and Purpose

a)         This Part states the policy of Department of Revenue (Agency) for making its records available for reasonable public inspection while, at the same time, protecting legitimate interests in confidentiality.

b)         This Part:

1)         Establishes the following classifications for records in the Agency's possession:

A)        Records that shall be disclosed; and

B)        Records that shall be withheld from disclosure.

2)         Contains the procedures by which requesters may obtain records in the Agency's possession; and

3)         Contains the procedures for claiming and determining that records submitted to the Agency are exempt from disclosure.