Financial institution; immunity from liability; when

(1) A financial institution is not liable under any state or local law to any individual or to the department for disclosure or release of information to the department for the purpose of complying with the requirements of section 77-3,122 .

(2) The Financial Institution Data Match Act shall not be construed to make a financial institution responsible or liable to any extent for assuring that the department maintains the confidentiality of information disclosed under section 77-3,122 .

(3) A financial institution is not liable to any extent for failing to disclose to a depositor or account holder that the name, address, and social security number or federal employer identification number of a tax debtor was included in the match listing provided to the department pursuant to section 77-3,122 .

(4) A financial institution may disclose to its depositors or account holders that the department has the authority to request and obtain certain identifying information on certain depositors or account holders pursuant to the Financial Institution Data Match Act for state tax collection purposes.