persons A sales tax administering authority may, subject to such requirements as the Secretary may impose, disclose the report and report information to the decedent’s— (A) administrator, executor, estate trustee, or (B) heir at law, next of kin, or beneficiary under a will who has a material interest that will be affected by the information. (6) Bankruptcy A sales tax administering authority may, subject to such requirements as the Secretary may impose, disclose the report and report information to a person’s trustee in bankruptcy. (7) Congress Upon written request from the Chairman of the Committee on Ways and Means, the Chairman of the Committee on Finance of the Senate, or the Chairman or Chief of Staff of the Joint Committee on Taxation, a sales tax administering authority shall disclose the report and report information, except that any report or report information that can be associated with or otherwise identify a particular person shall be furnished to such committee only when sitting in closed executive session unless such person otherwise consents in writing to such disclosure. (8) Waiver of privacy rights A person may waive confidentiality rights provided by this section. Such waiver must be in writing. (9) Internal use Disclosure of the report or report information by officers or employees of a sales tax administering authority to other officers or employees of a sales tax administering authority in the ordinary course of tax administration activities shall not constitute unlawful disclosure of the report or report information. (10) Statistical use Upon request in writing by the Secretary of Commerce, the Secretary shall furnish such reports and report information to officers and employees of the Department of Commerce as the Secretary may prescribe by regulation for the purposes of, and only to the extent necessary in, the structuring of censuses and national economic accounts and conducting related statistical activities authorized by law. (11) Department of the treasury Returns and return