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2017 Iowa Code
Title X - FINANCIAL RESOURCES
Chapter 421A - DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS
Section 421A.1 - Definitions.

Universal Citation: IA Code § 421A.1 (2017)
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1 DISCLOSURE OF INFORMATION IN PREPARATION OF TAX RETURNS, §421A.1 421A.1 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Person” means any person, firm, corporation, association, partnership or an employee or agent of one of these. 2. “Tax return” means any federal, state, or local form required to be filled out, by or for a taxpayer, incident to the collection or refund of a tax. 3. “Information” for the purpose of this chapter shall include but not be limited to the name, address and statistical data of the taxpayer. [C73, 75, 77, 79, 81, §423A.1] 2003 Acts, 1st Ex, ch 2, §203, 205 C2005, §421A.1 Wed Feb 08 03:44:32 2017 Iowa Code 2017, Section 421A.1 (7, 0)
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