(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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 3 - Setoff Debt Collection.
Section 40-18-100 - Definitions.
Section 40-18-101 - Remedy Additional.
Section 40-18-102 - Collection of Debts by Setoff.
Section 40-18-103 - Procedure for Setoff and Notification of Taxpayer.
Section 40-18-104 - Hearing Procedure.
Section 40-18-105 - Finalization and Notice of Setoff.
Section 40-18-108 - Effect of Setoff on Refund.
Section 40-18-109 - Issuance by State Treasurer of Separate Warrants.