R. The disclosure to the Department of Health and Human Services of information relating to the administration and collection of the tax taxes imposed by chapter 358, chapter 373 and, chapter 375 and chapter 377;

Sec. 5. 36 MRSA §191, sub-§2, ¶BB, as amended by PL 2003, c. 668, §9 and affected by §12 and amended by c. 689, Pt. B, §6, is further amended to read:

BB. The disclosure to an authorized representative of the Department of Health and Human Services, Office of Head Start and Child Care and Head Start of taxpayer information directly relating to the certification of investments eligible for or the eligibility of a taxpayer for the quality child care investment credit provided by section 5219-Q; and

Sec. 6. 36 MRSA §191, sub-§2, ¶CC, as enacted by PL 2003, c. 668, §10 and affected by §12, is amended to read:

CC. The disclosure to an authorized representative of the Department of Professional and Financial Regulation of information necessary for the administration of Title 10, chapter 222.;

Sec. 7. 36 MRSA §191, sub-§2, ¶¶DD to GG are enacted to read:

DD. The delivery of a certified copy of any return, report or other information provided or filed pursuant to this Title by a partnership, corporation, trust or estate or any report of any examination of a return filed by a partnership, corporation, trust or estate to any person:

(1)__Who signed the return;

(2)__Who is the personal representative or executor of the estate filing the return;

(3)__Who was a member of the partnership filing the return during any part of the period covered by the return;

(4)__Who is a trustee of the trust filing the return;