California Business and Professions Code

§ 17530.5

BPC § 17530.5 Effective Jan 1, 2001Div. 7 · Part 3 · Ch. 1 · Art. 2

Statute text

(a)It is a misdemeanor for any person, including an individual, firm, corporation, association, partnership, or 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 those returns, including any instance in which this information is obtained through an electronic medium, unless the disclosure is within any of the following:

(1)Consented to in writing by the taxpayer in a separate document that states to whom the disclosure will be made and how the information will be used. If the taxpayer agrees, this separate consent document may be in the form of an electronic record, executed by an electronic signature as provided by Title 2.5 (commencing with Section 1633.1) of Part 2 of Division 3 of the Civil Code.

(2)Expressly authorized by state or federal law.

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Legislative history

Amended by Stats. 2000, Ch. 1084, Sec. 1. Effective January 1, 2001.