Tennessee § 67-1-1702 - Confidentiality.

§ 67-1-1702. Confidentiality.

Notwithstanding any law to the contrary, returns, tax information and tax administration information shall be confidential and, except as authorized by this part, no officer or employee of the department or of any office of a district attorney general or any state or local law enforcement agency, and no other person, or officer or employee of the state, who has or had access to such information shall disclose any such information obtained by such officer or employee in any manner in connection with such officer's or employee's service as an officer or employee, or obtained pursuant to this part, or obtained otherwise. Notwithstanding any other law to the contrary, the confidentiality and disclosure of any record or document pertaining to a motor vehicle registration or motor vehicle title for which the department has responsibility under title 55, chapters 1-6, title 65, chapter 15, or any other applicable statute shall be controlled by title 55, chapter 25. This part does not apply to any record, document, or other information pertaining to a tax on the privilege of occupancy in a hotel imposed by a city, town, or county pursuant to an ordinance, resolution, or private act. Acts 1977, ch. 152, § 1; T.C.A., § 67-132; Acts 2000, ch. 982, § 40; 2007, ch. 484, § 110; 2013, ch. 400, § 1; 2016, ch. 796, § 5. Amendments. The 2013 amendment inserted “or of any office of a district attorney general or any state or local law enforcement agency,” in the middle of the first sentence of (a). The 2016 amendment added (c). Effective Dates. Acts 2013, ch. 400, § 3. May 6, 2013. Acts 2016, ch. 796, § 6. April 14, 2016. Cross-References. Confidentiality of public records, § 10-7-504 . Textbooks. Pritchard on Wills and Administration of Estates (4th ed., Phillips and Robinson), §§ 944, 975. Tennessee Law of Evidence (2nd ed., Cohen, Paine and Sheppeard), § 501.21. Attorney General Opinions. Disclosure of Returns and Tax Information to Officials of Local Government. OAG 15-44, 2015 Tenn. AG LEXIS 44 (5/6/15). In general, a district attorney turning over information to defense counsel pursuant to a mandate from the court will not be liable for the disclosure of confidential or privileged information. OAG 18-01, 2018 Tenn. AG LEXIS 1 (1/4/2018). Cited: Pfizer, Inc. v. Farr, — S.W.3d —, 2012 Tenn. App. LEXIS 416 (Tenn. Ct. App. June 22, 2012).