Data match system with financial institutions.

(b) (1) A financial institution shall not be liable to any person for (A) disclosing information to the commissioner or the commissioner's designee pursuant to this section, or (B) any other action taken in good faith to comply with the requirements of subsection (a) of this section. (2) Notwithstanding the provisions of section 12-15 , a financial institution may provide return information received pursuant to the data match system to (A) a service provider engaged by the financial institution to carry out the data processing and data receipt and transmission functions, to the extent necessary for the financial institution to comply with the requirements of subsection (a) of this section, and (B) an authorized representative of a government regulatory authority having jurisdiction over the financial institution, to the extent required by such representative in the course of such representative's duties. No person receiving return information pursuant to this subdivision shall further disclose such return information.