Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-18-107
Commissioner 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.
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In this chapter (40 sections)
- 40-18-78 · Credit for Tax Withheld
- 40-18-79 · Overpayment of Tax
- 40-18-80 · (Effective for Tax Years Beginning After December 31, 2009)…
- 40-18-80.1 · (Effective for Tax Years Beginning After December 31,…
- 40-18-81 · Optional Short Form Tax
- 40-18-82 · (Repealed Effective for Tax Years Beginning After December…
- 40-18-83 · (Repealed Effective for Tax Years Beginning After December…
- 40-18-83.1 · (Repealed Effective for Tax Years Beginning After December…
- 40-18-84 · Adjusted Gross Income
- 40-18-85 · (Repealed Effective for Tax Years Beginning After December…
- 40-18-86 · Sale or Transfer of Real Property and Associated Tangible…
- 40-18-90 · Definitions
- 40-18-91 · Wager Proceeds; Withholding of State Income Tax
- 40-18-100 · Definitions
- 40-18-101 · Remedy Additional
- 40-18-102 · Collection of Debts by Setoff
- 40-18-103 · Procedure for Setoff and Notification of Taxpayer
- 40-18-104 · Hearing Procedure
- 40-18-105 · Finalization and Notice of Setoff
- 40-18-106 · Priority
- 40-18-107 · Commissioner May Provide Claimant Agency Information;…
- 40-18-108 · Effect of Setoff on Refund
- 40-18-109 · Issuance by State Treasurer of Separate Warrants
- 40-18-110 · Payment of Fee
- 40-18-111 · Income Tax Credit for Storm Shelter Construction
- 40-18-120 · Active Solar Energy Tax Credits
- 40-18-121 · Passive Solar Energy Tax Credits
- 40-18-130 · Legislative Intent
- 40-18-131 · Definitions
- 40-18-132 · Physicians Qualifying for Credit; Time Limit; Promulgation…
- 40-18-133 · Repeal of Incentives
- 40-18-135 · Definitions
- 40-18-136 · Credit to Employer
- 40-18-137 · Credit Limited to Income Tax Liability
- 40-18-138 · Rules Regarding Procedures for Approving Education Programs
- 40-18-139 · Reimbursement to Employer
- 40-18-140 · Contribution Designations
- 40-18-141 · Arts Development Fund - Established; Appropriation;…
- 40-18-142 · Alabama Nongame Wildlife Program - Legislative Declarations…
- 40-18-143 · Alabama Nongame Wildlife Program - Contribution Designation…