105A-15. Confidentiality exemption; nondisclosure.
(a) Notwithstanding G.S. 105-259 or any other provision of law prohibiting disclosure by the Department of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency, the exchange of any information among the Department, the claimant agency, the organization submitting debts on behalf of a local agency, and the debtor necessary to implement this Chapter is lawful.
(b) The information a claimant agency or an organization submitting debts on behalf of a local agency obtains from the Department in accordance with the exemption allowed by subsection (a) may be used by the agency or organization only in the pursuit of its debt collection duties and practices and may not be disclosed except as provided in G.S. 105-259, 153A-148.1, or 160A-208.1. (1979, c. 801, s. 94; 1997-490, s. 1.)
Structure North Carolina General Statutes
North Carolina General Statutes
Chapter 105A - Setoff Debt Collection Act
§ 105A-4 - Minimum debt and refund.
§ 105A-5 - Local agency notice, hearing, and decision.
§ 105A-6 - Procedure Department to follow in making setoff.
§ 105A-8 - State agency notice, hearing, decision, and refund of setoff.
§ 105A-9 - Appeals from hearings.
§ 105A-12 - Priorities in claims to setoff.
§ 105A-13 - Collection assistance fees.
§ 105A-14 - Accounting to the claimant agency; credit to debtor's obligation.