O.C.G.A.
O.C.G.A. § 16-11-81 (2019)
Disclosure of information obtained in business of preparing federal or state income tax returns or assisting in preparation
✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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.
History
(Ga. L. 1972, p. 446, § 1.)