Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-276 - Access to public records › Section 458-276-045 - Public records exemptions - Determining limitations on disclosure - Commercial lists - Redactions - Exemption log

Current through Register Vol. 24-14, July 15, 2024
(1)
Exemptions.
The Public
			 Records Act provides that certain documents are exempt from public inspection
			 and copying. In addition, documents are exempt from disclosure if any other
			 statute exempts or prohibits disclosure. The following statutes and judicially
			 recognized limitations prohibit the availability of some documents held by the
			 department of revenue (department) for inspection and copying:
*
				RCW
				19.02.115 concerning certain business
				licensing information;
*
				RCW
				82.32.330 concerning disclosure of tax
				returns and confidential taxpayer information;
*
				RCW
				84.08.210 concerning certain property tax
				information; and
* Limitations from disclosure found in chapter 42.56 RCW and
				other statute exemptions, including an employee's right to privacy;
				deliberative process exemption under
				RCW
				42.56.210(1) regarding
				records containing predecisional opinions or recommendations of subordinates
				expressed as part of the deliberative process that are not cited by the agency;
				attorney-client privilege in
				RCW
				5.60.060(2)(a) and
				RCW
				42.56.210(1) exempting
				attorney work-product involving a controversy; and the prohibition on providing
				lists requested for commercial purposes prohibited by
				RCW
				19.02.115,
				42.56.070(9),
				and
				82.32.330(3)(k).
(2)
Nondisclosure for
			 commercial lists.
The department is prohibited by
			 RCW
			 19.02.115,
			 42.56.070(9),
			 and
			 82.32.330(3)(k)
			 from giving, selling, or providing access to any list of persons for any
			 commercial purpose. The department may require the requestor to sign a
			 declaration that the requestor will not put a list of persons in the record to
			 use for a commercial purpose.
(3)
Determination required.
The department must determine that a
			 public record requested in accordance with the procedures outlined in WAC
			 458-276-030
			 is not exempt from disclosure under the provisions of
			 RCW
			 19.02.115,
			 42.56.230,
			 82.32.330,
			 84.08.210,
			 chapter 42.56 RCW, other statute limiting disclosure, or judicially recognized
			 limitation from disclosure prior to the record's release.
(4)
Redactions.
(a)
									RCW
			 42.56.210(l) creates an
			 exception for tax information from any redaction requirement. Further,
			 RCW
			 82.32.330(1)(c), the
			 department is not required to redact confidential taxpayer information within a
			 document to permit its disclosure.
			 RCW
			 19.02.115 states licensing information is
			 confidential and privileged and does not list redaction as an authorized
			 exception allowing disclosure.
			 RCW
			 84.08.210 states tax information is
			 confidential and privileged and does not list redaction as an authorized
			 exception allowing disclosure. The department's policy is to not redact
			 confidential taxpayer information or licensing information for purposes of
			 disclosure.
(b) Pursuant to
			 RCW
			 42.56.070, the department will redact
			 identifying details when disclosure of such details would be an invasion of
			 privacy protected by chapter 42.56 RCW. The department may redact for the
			 deliberative process exemption found at
			 RCW
			 42.56.210(1). The department
			 may redact information when protected by the attorney-client privilege found at
			 RCW
			 5.60.060(2)(a) and
			 42.56.210(1).
			 The public records officer or designee will provide a brief explanation
			 justifying such redaction in writing.