Iowa § 421A.2 - 421A.2 Disclosure prohibited.
Full text of Iowa Iowa Code § 421A.2 — 421A.2 Disclosure prohibited., with citation guidance and answers to common questions.
§ 421A.2. 421A.2 Disclosure prohibited.
A person who obtains any information in the course of or arising out of the business of preparing or assisting in the preparation of a tax return of another person, shall not disclose any of the information obtained unless the 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. [C73, 75, 77, 79, 81, §423A.2] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.2 Fri Dec 12 20:18:25 2025 Iowa Code 2026, Section 421A.2 (17, 0)
Frequently Asked Questions About Iowa § 421A.2
What does Iowa Code § 421A.2 cover?
Section 421A.2 ("421A.2 Disclosure prohibited.") is part of the Iowa Code, the codified statutory law of Iowa. 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 Iowa § 421A.2?
A common citation format is "Iowa Code § 421A.2" (Iowa). 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 Iowa law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Iowa official source linked on this page or consult a licensed Iowa attorney.
How does Iowa § 421A.2 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Iowa 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 Iowa.