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