(a) In connection with an initial application or as a condition of continued employment in a position with the state for which the job duties include access to federal tax information, an agency shall require a prospective or current employee to provide information for a background investigation and request a state and national criminal history record check.
(b) A current or prospective employee whose job duties include access to federal tax information shall provide fingerprints in a format requested by the agency. The agency shall submit the fingerprints and the fees required to the Department of Public Safety to obtain a report of criminal justice information under AS 12.62 and a national criminal history record check. The Department of Public Safety may submit the fingerprints to the Federal Bureau of Investigation for a national criminal history record check.
(c) A background investigation under this section, including a state and national criminal history record check, is confidential. The agency that requested the criminal history record check shall use the information obtained under this section to determine whether the current or prospective employee is qualified to access federal tax information. With the written approval of the employee, an agency may share an employee's background investigation with another agency if the employee applies for employment with, or works for, another agency that has access to federal tax information and the employee's job duties will include access to federal tax information.
(d) An agency that has access to federal tax information shall develop a written policy establishing procedures and criteria for a background investigation under this section and establish criteria to determine whether a current or prospective employee is qualified to access federal tax information. The policy must require that the agency conduct a reinvestigation not later than 10 years after the date of the previous background investigation.