(a) This chapter is subject to the nondisclosure requirements imposed under § 368 of this title. Any and all data received, processed, or transmitted by the Director is deemed to be information from tax returns for the purposes of § 368 of this title.
(b) Notwithstanding subsection (a) of this section, to facilitate investment in qualified small businesses, upon approval of the application and certification by the Director under § 20D-102 of this title, the Director may publish each qualified small business’s name, mailing address, telephone number, e-mail address, contact person’s name, and industry type.
81 Del. Laws, c. 244, § 3.