O.C.G.A.

O.C.G.A. § 48-7-170 (2019)

Disclosure of taxpayer information to claimant agency or Administrative Office of the Courts; confidentiality; use of information

✓ 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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(a) Notwithstanding Code Section 48-7-60, which prohibits disclosure by the department of the contents of taxpayer records or information, and notwithstanding any other confidentiality statute, the commissioner may provide to a claimant agency or the Administrative Office of the Courts all information necessary to accomplish and effectuate the intent of this article.

(b) The information obtained by a claimant agency or the Administrative Office of the Courts from the department in accordance with this article shall retain its confidentiality and shall only be used by a claimant agency or the Administrative Office of the Courts in the pursuit of its debt collection duties and practices. Any employee or prior employee of any claimant agency or the Administrative Office of the Courts who unlawfully discloses any such information for any other purpose, except as otherwise specifically authorized by law, shall be subject to the same penalties specified by law for unauthorized disclosure of confidential information by an agent or employee of the department.

History

Code 1933, § 91A-4110, enacted by Ga.

L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.

CHAPTER 7A LOW-INCOME TAX CREDIT Sec.

[Reserved] Legislative findings and purposes. “Dependent” defined.

Annotations

Editor’s notes. Ga. L. 1991, p. 87, § 5(b), not codified by the General Assembly, provides that this chapter is applicable to all taxable years beginning on or after January 1, 1992.

Sec.

Eligibility, amount, and claims for low-income tax credit.

Law reviews. For note on the 1991 enactment of this chapter, see 8 Georgia St. U.L. Rev. 190 (1992).

RESEARCH REFERENCES C.J.S. 85 C.J.S., Taxation, § 1870 et seq.