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.

Terms Used In Iowa Code 421A.2

  • Business: means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state. See Iowa Code 453A.42
  • following: when used by way of reference to a chapter or other part of a statute mean the next preceding or next following chapter or other part. See Iowa Code 4.1
  • Person: means any person, firm, corporation, association, partnership or an employee or agent of one of these. See Iowa Code 421A.1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the territories, and the words "United States" may include the said district and territories. See Iowa Code 4.1
  • Tax return: means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax. See Iowa Code 421A.1
 2. Expressly authorized by state or federal law.
 3. Necessary to the preparation of the return.
 4. Pursuant to court order.
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