O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-2-15.1 (2019)

Disclosure of confidential taxpayer information or records

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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Notwithstanding any other provision of law to the contrary, confidential taxpayer information or records with respect to which the taxpayer has granted express written authorization to the commissioner or an officer or employee of the department may be disclosed to or discussed with another party.

History

Code 1981, § 48-2-15.1, enacted by Ga. L. 2004, p. 429, § 1.