Georgia § 16-11-81 Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation

Georgia Statutes

§ 16-11-81 — Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation

Georgia § 16-11-81

Title16

This text of Georgia § 16-11-81 (Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation) is published on Counsel Stack Legal Research, covering Georgia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

O.C.G.A. § 16-11-81 (2026).

Text

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.

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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.