(a) As used in this Code section, the term 'return information' means any information secured by the commissioner incident to the administration of any tax.

(b) Notwithstanding any other provision of law, the commissioner shall be permitted to disclose any return information to such other persons as may be authorized by law to collect delinquent tax liabilities on behalf of the state to the extent such information is reasonably needed to effect such collections. Such information shall retain its privileged and confidential nature in the hands of such other persons to the same extent and under the same conditions as that information is privileged and confidential in the hands of the commissioner. Any such other person shall be subject to the same civil and criminal penalties as those provided for divulgence of information by employees of the department.

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Brandon Hornsby. Atlanta Business Attorney.
Chambers, Aholt & Rickard. Atlanta Malpractice Lawyer.
Cook Youngelson & Wiggins. Atlanta First Amendment Lawyer.
Edmond & Jones. Atlanta Medical Malpractice Lawyer.
Ken Shigley. Atlanta Injury Lawyer.
Murray Law Firm. Atlanta Injury Attorney.
Richard Jones. Atlanta Inadequate Security Lawyer.
Robert N. Katz. Atlanta Auto Accident Attorney.
Sam Levine. Atlanta Personal Injury Lawyer.
Suthers Law Firm. Georgia Nursing Home Abuse Lawyer.

Last modified: April 26, 2006