Z. The disclosure to the Treasurer of State when necessary for the performance of the Treasurer of State's official duties as administrator under Title 33, chapter 41 of the following information:

(1) The current mailing address for a taxpayer for purposes of returning unclaimed or abandoned property to the rightful owner or heir; and

(2) The names and mailing addresses of all Maine corporate income tax filers in an electronic medium prescribed by the State Tax Assessor.;

Sec. 4. 36 MRSA §191, sub-§2, ¶¶AA and BB are enacted to read:

AA.__The disclosure by employees of the bureau to designated representatives of the Finance Authority of Maine of information required to ensure that recipients of certain benefits under Title 20-A, chapter 417-E are eligible to receive such benefits; and

BB.__The disclosure to an authorized representative of the Department of Human Services, Office of Head Start and Child Care 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.

Sec. 5. 36 MRSA §191, sub-§3-A is enacted to read:

3-A.__Additional restrictions for proprietary information provided to assessor.__Information and materials provided in confidence to the assessor and used by the bureau for the purpose of preparing legislation or legislative analysis, including the preparation of fiscal estimates for the Office of Fiscal and Program Review, are to be accorded the same confidentiality as established by this section for tax information.

Sec. 6. 36 MRSA §1752, sub-§9 is repealed.

Sec. 7. 36 MRSA §1752, sub-§11, ¶B, as repealed and replaced by PL 1999, c. 708, §23, is amended to read:

B. "Retail sale" does not include: