C3 -TOC	Table of Contents
3.1	Introduction
3.2	State Data Exchanges
3.3	Federal Data Exchanges
3.4	Special Procedure Requirements
3.5	Request and Use of Information
Appendix A	Important Notice
Appendix B	IRC Sec. 7213 - Unauthorized Disclosure of Information IRC Sec. 7213A - Unauthorized Inspection of Returns and Return Information
Appendix C	IRC Sec. 7431 - Civil Damages for Unauthorized Disclosure of Returns and Return Information
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