REFERENCE TITLE: taxpayer confidentiality; disclosure; penalty

State of Arizona

House of Representatives

Fifty-fifth Legislature

First Regular Session

2021

HB 2176

Introduced by

Representative Dunn

AN ACT

amending section 43-381, Arizona Revised Statutes; relating to taxpayer confidentiality.

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1.  Section 43-381, Arizona Revised Statutes, is amended to read:

START_STATUTE43-381.  Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

A.  Except as otherwise provided in section 42‑2003 and excluding authorized agents of the department and of the United States internal revenue service, a person who prepares at the request of a taxpayer any report or return required under this title or who receives information from such the taxpayer in order to prepare any such report or return shall may not disclose to any other person in any manner except by the express permission of the taxpayer any of the information received from such the taxpayer.

B.  Any disclosure or use of such information other than in preparing such a report or return in violation of this section is a class 1 misdemeanor 6 felony. END_STATUTE