Attorney General Opinions
Relating to County Government

2015 Records

Taxpayer confidentiality laws prevent officers and employees of the department of revenue from disclosing tax returns and tax information to third parties, with some exceptions. Under T.C.A. § 67-1-1704(d), the department is authorized to disclose returns and tax information to duly authorized local government officials for the purpose of ascertaining whether proper local taxes are being paid. The request must be in writing, and the information requested must serve the purpose of determining whether taxpayers are properly paying local taxes. Local government officials are restricted from further disclosure of the information received. Opinion No. 15-44 (May 6, 2015).