Georgia Corporate Tax Data
Question 1-How is confidential data defined?
Detail Level:
Detailed Explanation
Citation:
O.C.G.A. § 50-18-72
Relevant Subsections:
(a)(1),(43), (46)-(47), (b)
Relevant Language:
TITLE 50 - STATE GOVERNMENT, CHAPTER 18 - STATE PRINTING AND DOCUMENTS, ARTICLE 4 - INSPECTION OF PUBLIC RECORDS, § 50-18-72 - WHEN PUBLIC DISCLOSURE NOT REQUIRED. (a) Public disclosure shall not be required for records that are:..(1) Specifically required by federal statute or regulation to be kept confidential...(43) Records containing tax matters or tax information that is confidential under state or federal law...(46) Documents maintained by the Department of Economic Development pertaining to an economic development project until the economic development project is secured by binding commitment, provided that any such documents shall be disclosed upon proper request after a binding commitment has been secured or the project has been terminated...As used in this paragraph, the term 'economic development project' means a plan or proposal to locate a business, or to expand a business, that would involve an expenditure of more than $25 million by the business or the hiring of more than 50 employees by the business; or (47) Records related to a training program operated under the authority of Article 3 of Chapter 4 of Title 20 disclosing an economic development project prior to a binding commitment having been secured, relating to job applicants, or identifying proprietary hiring practices, training, skills, or other business methods and practices of a private entity...(50)...(b) This Code section shall be interpreted narrowly so as to exclude from disclosure only that portion of a public record to which an exclusion is directly applicable. It shall be the duty of the agency having custody of a record to provide all other portions of a record for public inspection or copying.
Question 2-Who is authorized to disclose data?
Detail Level:
Not Addressed
Question 3-For what purposes may data be disclosed?
Detail Level:
Broad Mention
Citation:
O.C.G.A. § 50-18-72
Relevant Subsections:
(a)(5)(K),(20)(C)
Relevant Language:
TITLE 50 - STATE GOVERNMENT, CHAPTER 18 - STATE PRINTING AND DOCUMENTS, ARTICLE 4 - INSPECTION OF PUBLIC RECORDS, § 50-18-72. WHEN PUBLIC DISCLOSURE NOT REQUIRED; DISCLOSURE OF EXEMPTING LEGAL AUTHORITY...(a) Public disclosure shall not be required for records that are...(5)...(K) Is a governmental official, entity, or agency, or an unauthorized agent thereof, requesting reports for the purpose of carrying out governmental functions or legitimate governmental duties...(20)...(C) Records and information disseminated pursuant to this paragraph may be used only by the authorized recipient and only for the authorized purpose.
Question 4-To which parties may data be disclosed?
Detail Level:
Broad Mention
Citation:
O.C.G.A. § 50-18-72
Relevant Subsections:
(a)(5)(K),(20)(C)
Relevant Language:
TITLE 50 - STATE GOVERNMENT, CHAPTER 18 - STATE PRINTING AND DOCUMENTS, ARTICLE 4 - INSPECTION OF PUBLIC RECORDS, § 50-18-72. WHEN PUBLIC DISCLOSURE NOT REQUIRED; DISCLOSURE OF EXEMPTING LEGAL AUTHORITY...(5)...(K) Is a governmental official, entity, or agency, or an authorized agent thereof, requesting reports for the purpose of carrying out governmental functions or legitimate governmental duties...(20)...(C) Records and information disseminated pursuant to this paragraph may be used only by the authorized recipient and only for the authorized purpose...
Question 5-What specific data elements may be disclosed?
Detail Level:
Detailed Explanation
Citation:
O.C.G.A. § 50-18-72
Relevant Subsections:
(a)(46-47)
Relevant Language:
TITLE 50 - STATE GOVERNMENT, CHAPTER 18 - STATE PRINTING AND DOCUMENTS, ARTICLE 4 - INSPECTION OF PUBLIC RECORDS, §50-18-72 - WHEN PUBLIC DISCLOSURE NOT REQUIRED, (a) Public disclosure shall not be required for records that are...(46)Documents maintained by any agency, as such term is defined in subparagraph (a)(1)(A) of Code Section 50-14-1, which pertain to an economic development project...the Department of Economic Development shall give notice that a binding commitment has been reached by posting on its website notice of the project in conjunction with a copy of the Department of Economic Development's records documenting the bidding commitment made in connection with the project and the negotiation relating thereto and by publishing notice of the project and participating parties in the legal organ of each county in which the economic development project is to be located...(47) Records related to a training program operated under the authority of Article 3 of Chapter 4 of Title 20 disclosing an economic development project prior to a binding commitment having been secured, relating to job applicants, or identifying proprietary hiring practices, training, skills, or other business methods and practices of a private entity...
Question 6-What type of data sharing agreement is required for data disclosure?
Detail Level:
Not Addressed
Question 7-What safeguards are required for data disclosure?
Detail Level:
Not Addressed
Question 8-What are the payment provisions for data disclosure?
Detail Level:
Not Addressed
Question 9-What are the penalties for violating disclosure rules?
Detail Level:
Detailed Explanation
Citation:
O.C.G.A. § 50-18-72
Relevant Subsections:
(a)(20)(C)
Relevant Language:
TITLE 50 - STATE GOVERNMENT, CHAPTER 18 - STATE PRINTING AND DOCUMENTS, ARTICLE 4 - INSPECTION OF PUBLIC RECORDS, § 50-18-72. WHEN PUBLIC DISCLOSURE NOT REQUIRED; DISCLOSURE OF EXEMPTING LEGAL AUTHORITY...(a)...(20)...(C)...Any person who obtains records or information pursuant to the provisions of this paragraph and knowingly and willfully discloses, distributes, or sells such records or information to an unauthorized recipient or for an unauthorized purpose shall be guilty of a misdemeanor of a high and aggravated nature and upon conviction thereof shall be punished as provided in Code Section 17-10-4. Any person injured thereby shall have a cause of action for invasion of privacy. Any prosecution pursuant to this paragraph shall be in accordance with the procedure in subsection (b) of Code Section 50-18-74...
