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Georgia State Code
Title      16
Chapter      11  
Section Navigation     1 ... 10         11 ... 33    
    34 ... 40         41 ... 64.1  
    64.2 ... 81         82 ... 106   
   107 ... 125       126 ... 134   
   150 ... 173       174 ... 183    184     
Section<<< 64.2 64.3 65 66 66.1 67 68 69 80 81 >>>  
Title 16, Chapter 11, Section 81 (16-11-81)

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.

Sunday May 24 01:12 EDT


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