---
title: O.C.G.A. § 16-11-81. Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation.
collection: code
id: 16-11-81
cite_as: O.C.G.A. § 16-11-81 (2025)
canonical_url: https://georgiacommons.org/code/16-11-81
md_url: https://georgiacommons.org/code/16-11-81.md
text_url: https://georgiacommons.org/code/16-11-81/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t16-ch7-11-(v14a)-2018-pdf.pdf?sfvrsn=aecbfe9c_0#page=841
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/16-11.md
previous: https://georgiacommons.org/code/16-11-80.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CRIMES AND OFFENSES / OFFENSES AGAINST PUBLIC ORDER AND SAFETY / INVASIONS OF PRIVACY / PREPARATION OF FEDERAL AND STATE INCOME TAX RETURNS
---

# O.C.G.A. § 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 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.

## History

Ga. L. 1972, p. 446, § 1.