Article 178 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Official Duties: Administrative Assistance among Tax Authorities

1. The tax authorities shall provide other Swiss tax authorities with the necessary information free of charge, grant them access to official records upon request, and transmit the data that may be useful for the fulfillment of their tasks. The facts reported or ascertained in the application of this provision are subject to confidentiality pursuant to Article 177.

2. If a person with a domicile or registered office in the canton is also liable to pay taxes in another canton based on the tax return, the assessment authority shall inform the tax authority of the other canton of the tax return and the assessment.