Individual account information for accounts under the program developed pursuant to section 24-54.3-104, including but not limited to names, addresses, telephone numbers, personal identification information, amounts contributed, and earnings on amounts contributed, is confidential and shall be maintained as confidential; except that individual account information may be disclosed to the extent necessary to administer the program developed pursuant to section 24-54.3-104 in a manner consistent with this article 54.3, state tax laws, and the internal revenue code. The provisions of this section do not apply if the person who provides the information or is the subject of the information expressly agrees in writing that the information may be disclosed.
Source: L. 2020: Entire section added, (SB 20-200), ch. 295, p. 1466, § 7, effective July 14.
Cross references: For the legislative declaration in SB 20-200, see section 1 of chapter 295, Session Laws of Colorado 2020.