Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 15 - Implementation of the Rhode Island Individual Health Insurance Mandate
Section 280-RICR-20-55-15.10 - Protected Information

Universal Citation: 280 RI Code of Rules 20 55 15.10

Current through September 18, 2024

A. Protected Health Information. No individual, entity, agency, or partner of such entity or agency, should send or transfer any protected health information to the Division of Taxation. For the purposes of this Regulation, protected health information shall not include information required under R.I. Gen. Laws § 44-30-102(e) or information provided by the Exchange to the extent it is performing its statutorily authorized functions pursuant to R.I. Gen. Laws § 42-157-11.

B. Protected Taxpayer Information. Pursuant to R.I. Gen. Laws §§ 44-30-95(c), 44-1-14, and other applicable laws, no Division of Taxation employee may divulge or make known any protected taxpayer information to any person in any manner, unless permitted by law.

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