(a) Reports from motor carriers required to be filed with the Department of Transportation in connection with the imposition or collection of any tax.
(b) Information collected by the department from a motor carrier for the purpose of conducting a tax audit.
(2) A motor carrier to whom the information pertains, or a person who has written permission from the carrier, may inspect information described in subsection (1) of this section.
(3) The department, upon request or as required by law, shall disclose information from the records described in subsection (1) of this section to a government agency for use in carrying out its governmental functions. [1997 c.501 §2]