Allow sharing of tax records for securities and insurance fraud investigations

This bill amends Montana's tax record confidentiality laws to allow the state auditor and the commissioner of securities and insurance to access taxpayer information for investigating fraud, noncompliance, and abuse under securities and insurance laws. The key provision expands existing exceptions to tax record privacy, permitting the sharing of return information with the state auditor's office specifically for securities and insurance investigations, which were not explicitly included in previous sharing agreements with other state agencies. The bill does not create new tax obligations or change how tax records are collected, but rather clarifies when these confidential records may be legally shared with state officials for enforcement purposes.