E Relating to taxation ARTICLE 1 REVENUE DATAClassifying data collected under the revenue recapture act by the department of revenue from claimant agencies relating to filed claims and criteria or information used in determining whether or not to investigate alleged criminal violations of laws administered by the commissioner of revenue; modifying the classification of inactive investigative data; specifying certain conditions for the issuance of search warrants for the release of certain tax return information ARTICLE 2 SEIZURES OF CONTRABANDModifying certain provisions providing for the disposition of certain property seized in connection with the nonpayment of gasoline or special fuel, sales, gambling, cigarette and tobacco and liquor taxes; defining certain property used for the storage or transportation of untaxed tobacco products intended for sale as contraband ARTICLE 3 CIVIL PENALTY REFORMModifying civil penalties for nonpayment of corporate franchise, fiduciary and individual income, mining company, estate, partnership, S corporation and nonresident entertainer taxes or for failure to file returns; providing additional penalties for extended delinquency ARTICLE 4 CRIMINAL PENALTYImposing a criminal penalty under cigarette and tobacco tax provisions for maintaining or providing fraudulent invoices ARTICLE 5 MISCELLANEOUSProviding for the collection of student loan debts under state debt collection procedures; providing for the payment of interest on the additional penalties for extended tax delinquency; expanding the provision providing a penalty for frivolous tax returns to frivolous refund claims (ra, ja)