69.0.0.9. The Agency may circulate a letter or any other document contained in the tax record of a person, except an advance ruling, in which its position with respect to the application or enforcement of a fiscal law is stated, to the extent that the document so circulated does not reveal, even indirectly, the identity of the person and may not be associated with that person.
2002, c. 5, s. 7; 2010, c. 31, s. 112.