(1) Each applicant, state employee, state contractor, or other individual who has or may have access through a state agency to federal tax information received from the federal government shall submit a complete set of his or her fingerprints to the state agency. The state agency shall submit the fingerprints to the Colorado bureau of investigation for the purpose of conducting fingerprint-based criminal history record checks. The Colorado bureau of investigation shall forward the fingerprints to the federal bureau of investigation for the purpose of conducting fingerprint-based criminal history record checks. The state agency may acquire a name-based criminal history record check for an applicant, state employee, state contractor, or other individual who has twice submitted to a fingerprint-based criminal history record check and whose fingerprints are unclassifiable. The state agency may collect the fingerprints of the applicant, state employee, state contractor, or other individual or may use the fingerprinting services of another state agency or other entity authorized to collect fingerprints for the purpose of conducting fingerprint-based criminal history record checks.

(2) The state agency shall use the information resulting from the fingerprint-based criminal history record check to investigate and determine whether the applicant, state employee, state contractor, or other individual is qualified to have access to federal tax information in accordance with federal internal revenue service publication 1075. The state agency may verify the information an individual is required to submit. The state agency shall deny access to federal tax information received from the federal government to an applicant, state employee, state contractor, or other individual who does not pass the fingerprint-based criminal history record check required by this section.

(3) The state agency shall pay the costs associated with fingerprint-based criminal history record checks to the Colorado bureau of investigation.