Official Code of Georgia Annotated

Title 16. CRIMES AND OFFENSES · Chapter 11. OFFENSES AGAINST PUBLIC ORDER AND SAFETY · Article 3. INVASIONS OF PRIVACY · Part 2. PREPARATION OF FEDERAL AND STATE INCOME TAX RETURNS

16-11-81. Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

It shall be unlawful for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose any information obtained in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns unless such 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; or#
(5)
Transmitted to a computer center for preparation.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Ga. L. 1972, p. 446, § 1.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t16-ch7-11-(v14a)-2018-pdf.pdf, Volume V14A, 2018 edition, page 841; merge action: carried; file SHA-256 5985d65f23ef.

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