manufacturer:
     (i) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the manufacturer and reported to the commission for the previous calendar year under Section 59-14-407 ; and
     (ii) the quantity of cigarettes, as defined in Section 59-22-202 , produced by the manufacturer for which a tax refund was granted during the previous calendar year under Section 59-14-401 and reported to the commission under Subsection 59-14-401 (1)(a)(v).
     (g) Notwithstanding Subsection (1), the commission shall notify manufacturers, distributors, wholesalers, and retail dealers of a tobacco product manufacturer that is prohibited from selling cigarettes to consumers within the state under Subsection 59-14-210 (2).
     (h) Notwithstanding Subsection (1), the commission may:
     (i) provide to the Division of Consumer Protection within the Department of Commerce and the attorney general data:
     (A) reported to the commission under Section 59-14-212 ; or
     (B) related to a violation under Section 59-14-211 ; and
     (ii) upon request provide to any person data reported to the commission under Subsections 59-14-212 (1)(a) through (c) and Subsection 59-14-212 (1)(g).
     (i) Notwithstanding Subsection (1), the commission shall, at the request of a committee of the Legislature, Office of the Legislative Fiscal Analyst, or Governor's Office of Planning and Budget, provide to the committee or office the total amount of revenues collected by the commission under Chapter 24, Radioactive Waste Facility Tax Act, for the time period specified by the committee or office.
     (j) Notwithstanding Subsection (1), the commission shall at the request of the Legislature provide to the Legislature the total amount of sales or uses exempt under Subsection 59-12-104 (46) reported to the commission in accordance with Section 59-12-105 .
     (k) Notwithstanding Subsection (1), the commission shall make the directory required by Section 59-14-603 available for public inspection.
     (l) Notwithstanding Subsection (1), the commission may share information with federal, state, or local agencies as provided in Subsection 59-14-606 (3).
     (m) (i) Notwithstanding Subsection (1), the commission shall provide the Office of Recovery Services within the Department of Human Services any relevant information obtained from a return filed under Chapter 10, Individual Income Tax Act, regarding a taxpayer who has become obligated to the Office of Recovery Services.

(5)(b).
     (6) Except as provided in Section 59-1-404 , this part does not apply to the property tax.
    

enforcement proceedings;
     (c) would create a danger of depriving a person of a right to a fair trial or impartial hearing;
     (d) reasonably could be expected to disclose the identity of a source who is not generally known outside of government and, in the case of a record compiled in the course of an investigation, disclose information furnished by a source not generally known outside of government if disclosure would compromise the source; or
     (e) reasonably could be expected to disclose investigative or audit techniques, procedures, policies, or orders not generally known outside of government if disclosure would interfere with enforcement or audit efforts;
     (10) records the disclosure of which would jeopardize the life or safety of an individual;
     (11) records the disclosure of which would jeopardize the security of governmental property, governmental programs, or governmental recordkeeping systems from damage, theft, or other appropriation or use contrary to law or public policy;
     (12) records that, if disclosed, would jeopardize the security or safety of a correctional facility, or records relating to incarceration, treatment, probation, or parole, that would interfere with the control and supervision of an offender's incarceration, treatment, probation, or parole;
     (13) records that, if disclosed, would reveal recommendations made to the Board of Pardons and Parole by an employee of or contractor for the Department of Corrections, the Board of Pardons and Parole, or the Department of Human Services that are based on the employee's or contractor's supervision, diagnosis, or treatment of any person within the board's jurisdiction;
     (14) records and audit workpapers that identify audit, collection, and operational procedures and methods used by the State Tax Commission, if disclosure would interfere with audits or collections;
     (15) records of a governmental audit agency relating to an ongoing or planned audit until the final audit is released;
     (16) records prepared by or on behalf of a governmental entity solely in anticipation of litigation that are not available under the rules of discovery;
     (17) records disclosing an attorney's work product, including the mental impressions or legal theories of an attorney or other representative of a governmental entity concerning litigation;
     (18) records of communications between a governmental entity and an attorney

representing, retained, or employed by the governmental entity if the communications would be privileged as provided in Section 78B-1-137 ;
     (19) (a) (i) personal files of a state legislator, including personal correspondence to or from a member of the Legislature; and
     (ii) notwithstanding Subsection (19)(a)(i), correspondence that gives notice of legislative action or policy may not be classified as protected under this section; and
     (b) (i) an internal communication that is part of the deliberative process in connection with the preparation of legislation between:
     (A) members of a legislative body;
     (B) a member of a legislative body and a member of the legislative body's staff; or
     (C) members of a legislative body's staff; and
     (ii) notwithstanding Subsection (19)(b)(i), a communication that gives notice of legislative action or policy may not be classified as protected under this section;
     (20) (a) records in the custody or control of the Office of Legislative Research and General Counsel, that, if disclosed, would reveal a particular legislator's contemplated legislation or contemplated course of action before the legislator has elected to support the legislation or course of action, or made the legislation or course of action public; and
     (b) notwithstanding Subsection (20)(a), the form to request legislation submitted to the Office of Legislative Research and General Counsel is a public document unless a legislator asks that the records requesting the legislation be maintained as protected records until such time as the legislator elects to make the legislation or course of action public;
     (21) research requests from legislators to the Office of Legislative Research and General Counsel or the Office of the Legislative Fiscal Analyst and research findings prepared in response to these requests;
     (22) drafts, unless otherwise classified as public;
     (23) records concerning a governmental entity's strategy about collective bargaining or pending litigation;
     (24) records of investigations of loss occurrences and analyses of loss occurrences that may be covered by the Risk Management Fund, the Employers' Reinsurance Fund, the Uninsured Employers' Fund, or similar divisions in other governmental entities;
     (25) records, other than personnel evaluations, that contain a personal recommendation concerning an individual if disclosure would constitute a clearly unwarranted invasion of personal privacy, or disclosure is not in the public interest;
     (26) records that reveal the location of historic, prehistoric, paleontological, or

biological resources that if known would jeopardize the security of those resources or of valuable historic, scientific, educational, or cultural information;
     (27) records of independent state agencies if the disclosure of the records would conflict with the fiduciary obligations of the agency;
     (28) records of an institution within the state system of higher education defined in Section 53B-1-102 regarding tenure evaluations, appointments, applications for admissions, retention decisions, and promotions, which could be properly discussed in a meeting closed in accordance with Title 52, Chapter 4, Open and Public Meetings Act, provided that records of the final decisions about tenure, appointments, retention, promotions, or those students admitted, may not be classified as protected under this section;
     (29) records of the governor's office, including budget recommendations, legislative proposals, and policy statements, that if disclosed would reveal the governor's contemplated policies or contemplated courses of action before the governor has implemented or rejected those policies or courses of action or made them public;
     (30) records of the Office of the Legislative Fiscal Analyst relating to budget analysis, revenue estimates, and fiscal notes of proposed legislation before issuance of the final recommendations in these areas;
     (31) records provided by the United States or by a government entity outside the state that are given to the governmental entity with a requirement that they be managed as protected records if the providing entity certifies that the record would not be subject to public disclosure if retained by it;
     (32) transcripts, minutes, or reports of the closed portion of a meeting of a public body except as provided in Section 52-4-206 ;
     (33) records that would reveal the contents of settlement negotiations but not including final settlements or empirical data to the extent that they are not otherwise exempt from disclosure;
     (34) memoranda prepared by staff and used in the decision-making process by an administrative law judge, a member of the Board of Pardons and Parole, or a member of any other body charged by law with performing a quasi-judicial function;
     (35) records that would reveal negotiations regarding assistance or incentives offered by or requested from a governmental entity for the purpose of encouraging a person to expand or locate a business in Utah, but only if disclosure would result in actual economic harm to the person or place the governmental entity at a competitive disadvantage, but this section may not be used to restrict access to a record evidencing a

final contract;
     (36) materials to which access must be limited for purposes of securing or maintaining the governmental entity's proprietary protection of intellectual property rights including patents, copyrights, and trade secrets;
     (37) the name of a donor or a prospective donor to a governmental entity, including an institution within the state system of higher education defined in Section 53B-1-102 , and other information concerning the donation that could reasonably be expected to reveal the identity of the donor, provided that:
     (a) the donor requests anonymity in writing;
     (b) any terms, conditions, restrictions, or privileges relating to the donation may not be classified protected by the governmental entity under this Subsection (37); and
     (c) except for an institution within the state system of higher education defined in Section 53B-1-102 , the governmental unit to which the donation is made is primarily engaged in educational, charitable, or artistic endeavors, and has no regulatory or legislative authority over the donor, a member of the donor's immediate family, or any entity owned or controlled by the donor or the donor's immediate family;
     (38) accident reports, except as provided in Sections 41-6a-404 , 41-12a-202 , and 73-18-13 ;
     (39) a notification of workers' compensation insurance coverage described in Section 34A-2-205 ;
     (40) (a) the following records of an institution within the state system of higher education defined in Section 53B-1-102 , which have been developed, discovered, disclosed to, or received by or on behalf of faculty, staff, employees, or students of the institution:
     (i) unpublished lecture notes;
     (ii) unpublished notes, data, and information:
     (A) relating to research; and
     (B) of:
     (I) the institution within the state system of higher education defined in Section 53B-1-102 ; or
     (II) a sponsor of sponsored research;
     (iii) unpublished manuscripts;
     (iv) creative works in process;
     (v) scholarly correspondence; and
     (vi) confidential information contained in research proposals;

Evaluation Commission concerning a judge, unless Section 20A-7-702 or Title 78A, Chapter 12, Judicial Performance Evaluation Commission Act, requires disclosure of, or makes public, the information or report;
     (55) (a) records of the Utah Educational Savings Plan Trust created under Section 53B-8a-103 if the disclosure of the records would conflict with its fiduciary obligations;
     (b) proposals submitted to the Utah Educational Savings Plan Trust; and
     (c) contracts entered into by the Utah Educational Savings Plan Trust and the related payments;