Confidentiality Exemption; Providing of Necessary Information by Commissioner to Claimant Agencies; Nondisclosure of Information by Employees or Prior Employees of Agencies; Penalties

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Income Taxes
  5. Setoff Debt Collection
  6. Confidentiality Exemption; Providing of Necessary Information by Commissioner to Claimant Agencies; Nondisclosure of Information by Employees or Prior Employees of Agencies; Penalties

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  1. 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.
  2. 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.

(Code 1933, § 91A-4110, enacted by Ga. L. 1980, p. 1555, § 1; Ga. L. 2014, p. 56, § 1/HB 1000.)


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