Kansas § 21-6104 Unlawful disclosure of tax information

Kansas Statutes

§ 21-6104 — Unlawful disclosure of tax information

Kansas § 21-6104

Ch. 21CRIMES AND PUNISHMENTS

Art. 61CRIMES INVOLVING VIOLATIONS OF PERSONAL RIGHTS

This text of Kansas § 21-6104 (Unlawful disclosure of tax information) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 21-6104 (2026).

Text

(a)Unlawful disclosure of tax information is recklessly disclosing or using for commercial purposes any information obtained in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns, unless such disclosure is:

(1)Consented to by the taxpayer in a separate, written document;

(2)expressly authorized by state or federal law;

(3)necessary to the preparation of the return; or

(4)pursuant to an order of any court of competent jurisdiction.

(b)Unlawful disclosure of tax information is a class A nonperson misdemeanor.

(c)For the purposes of this section, a person is engaged in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns if the pers

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(a) Unlawful disclosure of tax information is recklessly disclosing or using for commercial purposes any information obtained in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns, unless such disclosure is:
(1) Consented to by the taxpayer in a separate, written document;
(2) expressly authorized by state or federal law;
(3) necessary to the preparation of the return; or
(4) pursuant to an order of any court of competent jurisdiction.
(b) Unlawful disclosure of tax information is a class A nonperson misdemeanor.
(c) For the purposes of this section, a person is engaged in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns if the person does either of the following:
(1) Advertises or gives publicity to the effect that such person prepares or assists others in the preparation of state or federal income tax returns; or
(2) prepares or assists others in the preparation of state or federal income tax returns for compensation.
(d) Contacting a taxpayer to obtain the taxpayer's written consent to disclosure does not constitute a violation of this section.