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§ 16-11-80 - "Business of Preparing Federal or State Income Tax Returns or Assisting Taxpayers in Preparing Such Returns" Defined
For the purposes of this part, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers...
§ 16-11-81 - Disclosure of Information Obtained in Business of Preparing Federal or State Income Tax Returns or Assisting in Preparation
It shall be unlawful for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose...
§ 16-11-82 - Contacting Taxpayer to Obtain Written Consent
Contacting a taxpayer to obtain his written consent to disclosure does not constitute a violation of this part.
§ 16-11-83 - Penalty for Violations of Part
Any person violating the provisions of this part shall be guilty of a misdemeanor.
Last modified: October 14, 2016