---
title: O.C.G.A. § 48-2-15.1. Disclosure of confidential taxpayer information or records.
collection: code
id: 48-2-15.1
cite_as: O.C.G.A. § 48-2-15.1 (2025)
canonical_url: https://georgiacommons.org/code/48-2-15.1
md_url: https://georgiacommons.org/code/48-2-15.1.md
text_url: https://georgiacommons.org/code/48-2-15.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=61
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-2.md
previous: https://georgiacommons.org/code/48-2-15.md
next: https://georgiacommons.org/code/48-2-15.2.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT / STATE ADMINISTRATIVE ORGANIZATION
---

# O.C.G.A. § 48-2-15.1. Disclosure of confidential taxpayer information or records.

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.