---
title: O.C.G.A. § 48-2-6.1. Disclosure of return information; purpose; confidentiality.
collection: code
id: 48-2-6.1
cite_as: O.C.G.A. § 48-2-6.1 (2025)
canonical_url: https://georgiacommons.org/code/48-2-6.1
md_url: https://georgiacommons.org/code/48-2-6.1.md
text_url: https://georgiacommons.org/code/48-2-6.1/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=47
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.
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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. § 48-2-6.1. Disclosure of return information; purpose; confidentiality.

(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.

## History

Code 1981, § 48-2-6.1, enacted by Ga. L. 1996, p. 780, § 1.