(a) Returns shall be open to inspection by or disclosure to any agency, body, or commission of any territory, state, or political subdivision thereof, which is charged under the laws of such territory, state, or political subdivision with responsibility for the administration of tax laws for the purpose of, and only to the extent necessary, in the administration of such laws. Delivery of such returns shall be made, only upon written request by the head of such agency, body, or commission, and only to the representatives of such agency, body, or commission designated in such written request as the individuals who are to receive the returns on behalf of such agency, body, or commission.
(b) Returns shall be open to inspection by or disclosure to the Secretary of the Treasury or his delegate. Delivery of such returns shall be made, only upon written request of the Secretary of the Treasury or his delegate, and only to the representatives of the Internal Revenue Service of the Bureau of Alcohol, Tobacco and Firearms, who are designated as the individuals who are to inspect or receive the returns on behalf of the Department of the Treasury. For the purposes of this regulation, those people designated by the Internal Revenue Service or the Bureau of Alcohol, Tobacco and Firearms pursuant to the Agreement on Coordination of Tax Administration to inspect and receive state returns will be considered delegates of the Secretary of the Treasury.