Elliott v. Montana Department of Revenue

¶18 I concur with the result of the Court’s opinion. I write to address the reason Elliott claims it is not necessary to find § 15-31-511, MCA, unconstitutional in order to secure the tax information he prays for. ¶19 Senator Elliott argues the “or as otherwise provided by law” exception in § 15-31-511(1), MCA, renders the statute ineffective because “law” includes Article II, Section 9 of the Montana Constitution.1

¶20 Section 15-31-511(1), MCA, provides:

Except as provided in this section in accordance with a proper judicial order or as otherwise provided by law, it is unlawful to divulge or…