58.2. Every person shall, on request, provide the prescribed information referred to in section 58.1 to any person required under a fiscal law or under a regulation made under such a law to file any return, report or other document requiring such information.
Every person required under a fiscal law or under a regulation made under such a law to file any return, report or other document requiring such information shall make a reasonable effort to obtain the information.
1990, c. 59, s. 367; 1991, c. 67, s. 584.