Rule 11-502 Required reports privileged by statute.

Some laws require people or businesses to file certain reports or returns, like tax filings or specific regulatory paperwork. If the law that requires this report also says the report must be kept confidential, then the person or business that filed it can refuse to share it in court. They can also stop other people from sharing it.

This protection has limits. If the report was not filled out properly or does not follow the rules set by the law that required it, the privilege does not apply. It also does not apply if the report was used to lie under oath, make false statements, or commit fraud. In those situations, the report can be used as evidence even if it would normally be kept private.