54-10-24. The state auditor shall have access to tax returns and other records filed with the tax commissioner

54-10-24. The state auditor shall have access to tax returns and other records filed with the tax commissioner. The state auditor and persons employed by the state auditor, when necessary in conducting an audit and examination of the books and records of the tax commissioner as authorized by law, may examine any return, report, or other information filed with the tax commissioner, and confirm the authenticity of such return, report, or other information with the taxpayer who filed it. The audit report of the state auditor may not identify any return, report, or other document examined whose secrecy is guarded by law and which is examined pursuant to this chapter by the state auditor or the auditor's representatives, but the state auditor or the auditor's representatives shall make a listing of each return, report, or other document examined whose secrecy is guarded by law, which listing must include the name and address of the taxpayer or other person who filed the return, report, or other document or to whom it relates, and the tax department file identification number for it; such listing must also identify all summaries and schedules examined which are compiled and kept by the tax commissioner and which identify taxpayers and taxpayer information to which the secrecy requirements apply; the listing must also show the name or names of the individuals representing the state auditor who examined each such return, report, summary, schedule, or other document. A copy of the listing must be filed by the state auditor with the tax commissioner. Such listing and all copies thereof are subject to the same secrecy or confidentiality requirements that apply to the information described in the listing.