Arizona Laws 43-381. Confidentiality of information if returns prepared by person other than taxpayer; violation; classification
Current as of: 2024 | Check for updates
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A. Except as otherwise provided in section 42-2003 and excluding authorized agents of the department and of the United States internal revenue service, a person who prepares at the request of a taxpayer any report or return required under this title or who receives information from such taxpayer in order to prepare any such report or return shall not disclose to any other person in any manner except by the express permission of the taxpayer any of the information received from such taxpayer.
Attorney's Note
Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 1 misdemeanor | up to 6 months | up to $2,500 |
Terms Used In Arizona Laws 43-381
- Department: means the department of revenue, the director or the director's authorized delegate, as the context requires. See Arizona Laws 43-104
- Person: includes individuals, fiduciaries, partnerships and corporations. See Arizona Laws 43-104
- United States: when used in a geographical sense, includes the states, the District of Columbia and the possessions of the United States. See Arizona Laws 43-104
B. Any disclosure or use of such information other than in preparing such report or return in violation of this section is a class 1 misdemeanor.