(1) If there is probable cause to believe that records in the possession of a third party will aid the department in connection with its official duties relating to an audit, collection activity, or a civil or criminal investigation, a superior or district court judge must sign and issue a subpoena for the production of such records to the department. The department may apply for a subpoena under this section to the superior court or district court for Thurston county or for the county in which the third party is located. The subpoena must be served on the third party as in civil actions.

     (2) Upon application of the third party, the court issuing the subpoena may require the department to reimburse the third party for reasonable costs incurred in producing the records specified in the subpoena, in an amount set by the court. However, the court may not condition compliance with the subpoena on the department's payment of such costs.

     (3) Unless otherwise provided in the subpoena, a response to a subpoena issued under this section is sufficient if a copy or printout is provided to the department, and the third party also submits a signed declaration, under penalty of perjury, that the copy or printout is a true and correct copy or printout of the declarant's records.

     (4) This section does not preclude the use of other legally authorized means of obtaining records, nor preclude the assertion of any legally recognized privileges.

     (5) The department may not disclose any return or tax information, as defined in RCW 82.32.330, obtained in response to a subpoena issued under this section, except as authorized in RCW 82.32.330.

     (6) A third party may not be held civilly liable for any harm resulting from that person's compliance with the provisions of this section.

     (7) The entire court file of any proceeding instituted under this section must be sealed and is not open to public inspection by any person except upon order of the court as authorized by law.

[2009 c 309 § 1.]