{"data":{"id":"us-ia/iowa-code-421a.2","jurisdiction":"us-ia","citation":"Iowa Code § 421A.2","heading":"Disclosure prohibited.","body":"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:\n1. Consented to in writing by the taxpayer in a separate document.\n2. Expressly authorized by state or federal law.\n3. Necessary to the preparation of the return.\n4. Pursuant to court order.","path":["Title X - FINANCIAL RESOURCES (Ch. 421 - 454)","Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS"],"source_url":"https://www.legis.iowa.gov/docs/code/2026/421A.2.pdf","current_through":"Iowa Code 2026 edition","vintage":"","retrieved_at":"2026-09-14T19:40:10Z","sha256":"59b74d4aac75d9d9e8808d4b0888c5ab24f808cdab4098a57fe3ec771c9b1051","source_id":"us-ia","stale":false,"prev":"us-ia/iowa-code-421a.1","next":"us-ia/iowa-code-421a.3"},"notice":"GroundRules: Original legal text. Not legal advice."}