Bill Text: GA HB966 | 2011-2012 | Regular Session | Introduced

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Bill Title: Human Services, Department of; examine income tax records held by Department of Revenue; allow

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-02-16 - House Second Readers [HB966 Detail]

Download: Georgia-2011-HB966-Introduced.html

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12 LC 34 3279

House Bill 966

By: Representative Knight of the 126th

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 49-4-15.1 of the Official Code of Georgia Annotated, relating to examination of financial records in cases of fraud relating to social services, so as to allow the Department of Human Services to examine income tax records held by the Department of Revenue; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 49-4-15.1 of the Official Code of Georgia Annotated, relating to examination of financial records in cases of fraud relating to social services, is revised as follows:

"49-4-15.1.

(a) The department may examine any books, papers, or memoranda reflecting the income of, or financial records bearing upon the determination of the eligibility of, recipients in instances of alleged fraud by recipients of food stamps and public assistance. This process may be implemented by means of a subpoena which may be issued by the commissioner of human services, upon the advice of the State Department of Law. In order to consider the issuance of such subpoenas, the director of the department's office of fraud and abuse must shall personally make application in writing to the commissioner of human services specifying why such information is necessary. If issued, such subpoenas shall compel the production of relevant documents. Subpoenas shall be served in the same manner as if issued by a superior court. If any person fails to obey a subpoena issued and served under this Code section with respect to any matter germane to the department's investigation, on application of the department, through the commissioner of human services or the commissioner's duly authorized representative, the superior court of the county in which the documents were required to be produced may issue an order requiring the person to comply with the subpoena and to produce the relevant documents.

(b) The department, through its duly authorized agents, shall have access to Georgia income tax reports, returns, and information contained in any income tax report or return in instances of alleged fraud or overpayment provided in Code Section 49-4-15. Upon the request of the department or its duly authorized agents, the state revenue commissioner and his or her agents or employees shall disclose such income tax reports, returns, or information contained in any income tax report or return required under Georgia law as may be necessary to enforce the provisions of Code Section 49-4-15. The department shall pay the state revenue commissioner for all costs incurred by the Department of Revenue pursuant to this subsection. No information shall be provided by the Department of Revenue to the department without an executed cooperative agreement between the two departments. Any tax information secured from the federal government by the Department of Revenue pursuant to express provisions of Section 6103 of the Internal Revenue Code shall not be disclosed by the Department of Revenue pursuant to this subsection. Any person receiving any tax reports, returns, or information under the authority of this subsection shall be considered either an officer or employee as those terms are used in subsection (a) of Code Section 48-7-60; and as such an officer or employee, any person receiving any tax reports, returns, or information under the authority of this subsection shall also be subject to Code Section 48-7-61. Any reports, returns, or information obtained by the department or its duly authorized agents pursuant to the authority of this subsection shall be confidential and shall be used by the department or its agents only for the purposes of enforcing this chapter and shall not be released for any purpose; provided, however, that such information may be released in a civil, administrative, or criminal proceeding provided for in Code Section 49-4-15."

SECTION 2.

This Act shall become effective upon its approval by the Governor or upon its becoming law without such approval.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.