Wales V. Tax Commission

This is an original petition seeking to invoke the jurisdiction of this Court pursuant to Article 6, § 5, Constitution of Arizona, A.R.S. It is asserted that the State Tax Commission and Darrell Smith, the Attorney General, are proposing to disclose to Norman Green, County Attorney of Pima County, certain income tax returns or reports contrary to the statutes providing for the secrecy thereof. Respondents answered, setting forth that the disclosures were in compliance with the statute, A.R.S. § 43-145, in that "they were for the purpose of instituting, or possibly instituting action for the enforcement" of Arizona tax acts. We ordered a stay of the disclosure until this Court could examine into the merits of the controversy.