Disclosure of Taxpayer Information
The Georgia Department of Revenue is generally prohibited by state statute from releasing taxpayer information pursuant to the confidentiality provisions of O.C.G.A. §§ 48-2-15(a) and 48-7-60(a). O.C.G.A. § 48-2-15(a) provides in relevant part that "information secured by the commissioner incident to the administration of any tax shall be confidential and privileged.” The Department of Revenue may release certain taxpayer information upon receipt of the taxpayer’s express written authorization to disclose. Questions regarding access to Department records and information may be referred to the Legal Affairs & Tax Policy Division at Tax.Policy@dor.ga.gov.
Open Records Request
The Georgia Open Records Act establishes the right to inspect and/or receive certain public records, with certain exceptions. Costs for these requests may vary based on the scope of the request.
To submit an open records request, please submit an inquiry to ORR@dor.ga.gov.
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