Ga. Comp. R. & Regs. R. 560-1-1-.05 - Inspection of Records

Subject to limited exceptions, tax records the Department of Revenue maintains are confidential pursuant to O.C.G.A. § 48-2-15 and § 48-7-60, and are not subject to disclosure or inspection by the public. Motor vehicle titling and registration records are likewise exempt from public inspection and may be disclosed only pursuant to the provisions of O.C.G.A. § 40-2-130 and § 40-3-23 and the federal Driver's Privacy Protection Act. Documents generated by the Department of Revenue, including but not limited to rules, statements of policy, interpretations, final orders, and decisions which are public, may be inspected during business hours at the Department of Revenue headquarters' address as designated in Rule 560-1-1-.02(4). The documents may also be accessed from the Department's website.

Notes

Ga. Comp. R. & Regs. R. 560-1-1-.05

O.C.G.A. §§ 40-2-11, 40-2-130, 40-3-23, 48-2-12, 48-2-15, 48-5-7.5, 48-7-31.1, 48-7-60, 48-13-15, 48-13-143, 50-13-3, 50-18-72(a)(1), (43); 18 U.S.C. §§ 2721 - 2725.

Original Rule entitled "Inspection of Records" adopted. F. and eff. June 30, 1965. Amended: F. Jan. 14, 2016; eff. Feb. 3, 2016. Amended: F. Mar. 6, 2025; eff. Mar. 26, 2025.