(1) Reports submitted to the department under RCW 82.42.140 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.
(2) This section does not:
(a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitive disadvantage can reasonably be protected;
(b) Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;
(c) Restrict sharing with law enforcement for purposes of investigation or enforcement; or
(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative.