Your Trusted Partner in Personal Injury & Workers' Compensation
Call Now: 904-383-7448(Ga. L. 1931, Ex. Sess., p. 24, § 51; Code 1933, § 92-9914; Code 1933, § 91A-9932.1, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 112.)
- Former Code 1933, §§ 92-3216 and 92-9914 and Ga. L. 1937-38, Ex. Sess., p. 77 (see now O.C.G.A. §§ 48-7-60,48-7-61,48-1-6, and48-2-1 et seq.) did not authorize release of tax information for use in any manner other than a case involving the integrity of the tax return itself as the main issue, and not merely as a collateral issue. 1971 Op. Att'y Gen. No. 71-184.
- 71 Am. Jur. 2d, State and Local Taxation, §§ 464, 465.
- 67 C.J.S., Officers and Public Employees, § 283 et seq.
- Recovery of damages under § 7431(c)(1)(B) of Internal Revenue Code (26 USCA § 7431(c)(1)(B)) based on improper release of confidential tax return information, 154 A.L.R. Fed. 537.
Total Results: 1
Court: Ga. Ct. App. | Date Filed: 2000-05-11T00:00:00-07:00
Citation: 243 Ga. App. 890, 534 S.E.2d 559
Snippet: citing Op. Atty. Gen. 71-184, p. 253. OCGA § 48-7-61 (officer of the state who violates OCGA § 48-7-