Sec. 170.10. Exchange of information with Department of Taxation and Finance

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Notwithstanding any provision of this chapter, employees and officers of the department and the Department of Taxation and Finance shall be allowed and are directed to share and exchange information regarding the credits applied for, allowed, or claimed pursuant to this Part and taxpayers who are applying for credits or who are claiming credits, including information contained in or derived from credit claim forms submitted to the department and applications for credit submitted to the department.

                    
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