State Codes and Statutes

State Codes and Statutes

Statutes > North-carolina > Chapter_153A > GS_153A-148_1

§ 153A‑148.1. Disclosure of certain information prohibited.

(a)        DisclosureProhibited. – Notwithstanding Chapter 132 of the General Statutes or any otherlaw regarding access to public records, local tax records that containinformation about a taxpayer's income or receipts are not public records. Acurrent or former officer, employee, or agent of a county who in the course ofservice to or employment by the county has access to information about theamount of a taxpayer's income or receipts may not disclose the information toany other person unless the disclosure is made for one of the followingpurposes:

(1)        To comply with acourt order or a law.

(2)        Review by theAttorney General or a representative of the Attorney General.

(3)        To sort, process, ordeliver tax information on behalf of the county, as necessary to administer atax.

(4)        To exchangeinformation with a regional public transportation authority or a regionaltransportation authority created pursuant to Article 26 or Article 27 ofChapter 160A of the General Statutes, when the information is needed to fulfilla duty imposed on the authority or on the county.

(5)        To exchangeinformation with the Department of Revenue, when the information is needed tofulfill a duty imposed on the Department or on the county.

(6)        To include on aproperty tax receipt the amount of property taxes due and the amount ofproperty taxes deferred on a residence classified under G.S. 105‑277.1B,the property tax homestead circuit breaker.

(b)        Punishment. – Aperson who violates this section is guilty of a Class 1 misdemeanor. If theperson committing the violation is an officer or employee, that person shall bedismissed from public office or public employment and may not hold any publicoffice or public employment in this State for five years after the violation.  (1993, c. 485, s. 33; 1994,Ex. Sess., c. 14, s. 66; 1998‑139, s. 2; 2008‑35, s. 1.4.)