---
title: O.C.G.A. § 48-7-170. Disclosure of taxpayer information to claimant agency or Administrative Office of the Courts; confidentiality; use of information.
collection: code
id: 48-7-170
cite_as: O.C.G.A. § 48-7-170 (2025)
canonical_url: https://georgiacommons.org/code/48-7-170
md_url: https://georgiacommons.org/code/48-7-170.md
text_url: https://georgiacommons.org/code/48-7-170/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch7-8-(v37)-2024-pdf.pdf?sfvrsn=1ff964a3_0#page=627
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/48-7.md
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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 / INCOME TAXES / SETOFF DEBT COLLECTION
---

# O.C.G.A. § 48-7-170. Disclosure of taxpayer information to claimant agency or Administrative Office of the Courts; confidentiality; use of information.

(a) 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.

(b) 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.

## History

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