Arizona § 43-381 - Confidentiality of information if returns prepared by person other than taxpayer; violation; classification
Full text of Arizona Arizona Revised Statutes § 43-381 — Confidentiality of information if returns prepared by person other than taxpayer; violation; classification, with citation guidance and answers to common questions.
§ 43-381. Confidentiality of information if returns prepared by person other than taxpayer; violation; classification
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.
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 43-381
What does Arizona Revised Statutes § 43-381 cover?
Section 43-381 ("Confidentiality of information if returns prepared by person other than taxpayer; violation; classification") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 43-381?
A common citation format is "Arizona Revised Statutes § 43-381" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 43-381 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.