§ 105A-15. Confidentiality exemption; nondisclosure. - North Carolina Statutes

§105A‑15.  Confidentiality exemption; nondisclosure.

(a)        NotwithstandingG.S. 105‑259 or any other provision of law prohibiting disclosure by theDepartment of the contents of taxpayer records or information andnotwithstanding any confidentiality statute of any claimant agency, theexchange of any information among the Department, the claimant agency, theorganization submitting debts on behalf of a local agency, and the debtornecessary to implement this Chapter is lawful.

(b)        The information aclaimant agency or an organization submitting debts on behalf of a local agencyobtains from the Department in accordance with the exemption allowed bysubsection (a) may be used by the agency or organization only in the pursuit ofits debt collection duties and practices and may not be disclosed except asprovided in G.S. 105‑259, 153A‑148.1, or 160A‑208.1. (1979,c. 801, s. 94; 1997‑490, s. 1.)