W. The disclosure by the State Tax Assessor to the State Auditor when necessary to the performance of the State Auditor's official duties; and

Sec. 9. 36 MRSA §191, sub-§2, ¶X, as enacted by PL 1999, c. 414, §13, is amended to read:

X. The disclosure to the Department of Human Services, Bureau of Medical Services of information relating to the administration of the elderly low cost drug program. ; and

Sec. 10. 36 MRSA §191, sub-§2, ¶Y is enacted to read:

Y.__The disclosure by the State Tax Assessor, upon request in writing of any individual against whom an assessment has been made pursuant to section 177, subsection 1, of the following information:

(1)__Information regarding the underlying tax liability to the extent necessary to apprise the individual of the basis of the assessment;

(2)__The name of any other individual against whom an assessment has been made for the same underlying tax debt; and

(3)__The general nature of any steps taken by the assessor to collect the underlying tax debt from any other individuals and the amount collected.

Sec. 11. 36 MRSA §191, sub-§3, as amended by PL 1995, c. 694, Pt. D, §61 and affected by Pt. E, §2, is further amended to read:

3. Additional restrictions for information provided by Internal Revenue Service. Federal returns and federal return information provided to the State by the Internal Revenue Service may not be disclosed to other states, districts and territories of the United States or provinces of Canada, to legislative committees or the agents of the committees, to any person retained on an independent contract basis or the employee of that person, or to the Attorney General for the purpose of criminal investigations and prosecutions unrelated to this Title. These restrictions are in addition to those imposed by subsection 1. Upon request by the Department of Human Services under Title 19- A, section 2152, information provided by the Internal Revenue Service concerning the location of interest-bearing accounts in