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.

[C73, 75, 77, 79, 81, § 423A.2]

2003 Acts, 1st Ex, ch 2, § 203, 205 C2005, §421A.2

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.

[C73, 75, 77, 79, 81, § 423A.2]

2003 Acts, 1st Ex, ch 2, § 203, 205 C2005, §421A.2