Iowa Code § 421A.2

Current through March 29, 2024

Section 421A.2 - Disclosure prohibited

A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the disclosure is within any of the following:

1. Consented to in writing by the taxpayer in a separate document.

2. Expressly authorized by state or federal law.

3. Necessary to the preparation of the return.

4. Pursuant to court order.

Iowa Code § 421A.2

2003 Acts, 1st Ex, ch 2, §203, 205

C73, 75, 77, 79, 81, § 423A.22003 Acts, 1st Ex, ch 2, §203, 205C2005, §421A.2