2009 Alabama Code
Title 40 — REVENUE AND TAXATION.
Chapter 18 — INCOME TAXES.
Section 40-18-107 Commissioner may provide claimant agency information; confidentiality of information.
Section 40-18-107Commissioner may provide claimant agency information; confidentiality of information.
(a) Notwithstanding any confidentiality statute, the Commissioner of Revenue may provide to a claimant agency all information necessary to accomplish and effectuate the intent of this article.
(b) The information obtained by a claimant agency from the department in accordance with the provisions of this article shall retain its confidentiality and shall only be used by a claimant agency in pursuit of its debt collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses any such information for any other purpose, except as 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 of Revenue.
(Acts 1981, No. 81-696, p. 1168, §1; Acts 1992, No. 92-186, p. 349, §58.)Disclaimer: These codes may not be the most recent version. Alabama may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
