(6)__Who is an officer, or a bona fide shareholder of record owning 1% or more of the outstanding stock, of the corporation filing the return;

(7)__Who is the person authorized to act for the corporation if the corporation has been dissolved; or

(8)__Who is the duly authorized representative of any of the persons described in subparagraphs (1) to (7).

The exception under this paragraph does not include the disclosure of confidential information of a particular partner, shareholder, beneficiary or trustee or other person receiving income from one of the entities described in subparagraphs (1) to (8) unless otherwise authorized;

EE. The disclosure by the State Tax Assessor of the fact that a person has or has not been issued a provisional resale certificate pursuant to section 1754-B, subsection 2- B or a resale certificate pursuant to section 1754-B, subsection 2-C;

FF. The disclosure to the Department of the Secretary of State, Bureau of Motor Vehicles of whether the person seeking registration of a vehicle has paid the tax imposed by Part 3 with respect to that vehicle; and

GG. The disclosure to the Department of Inland Fisheries and Wildlife, Bureau of Administrative Services of whether the person seeking registration of a snowmobile, all-terrain vehicle or watercraft has paid the tax imposed by Part 3 with respect to that snowmobile, all-terrain vehicle or watercraft.

Sec. 8. 36 MRSA §193, as amended by PL 1999, c. 708, §18, is repealed and the following enacted in its place:

§193. Returns; declaration covering perjury; submission of

returns and funds by electronic means

1. Declaration required. Any return, report or other document required to be filed pursuant to this Title must contain a declaration, in a form prescribed by the State Tax Assessor, that the statements contained in the return, report or other document are true and are made under the penalties of perjury. When a tax return is filed electronically by a taxpayer or with the taxpayer's permission, the filing of that return constitutes