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INDIVIDUAL INCOME, CORPORATE, AND FRANCHISE TAXES, §422.20
422.20 Information confidential — penalty.
1. It shall be unlawful for any present or former officer or employee of the state to divulge
or to make known in any manner whatever not provided by law to any person the amount or
source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed
in any income return, or to permit any income return or copy thereof or any book containing
any abstract or particulars thereof to be seen or examined by any person except as provided
by law; and it shall be unlawful for any person to print or publish in any manner whatever not
provided by law any income return, or any part thereof or source of income, profits, losses, or
expenditures appearing in any income return; and any person committing an offense against
the foregoing provision shall be guilty of a serious misdemeanor. If the offender is an officer
or employee of the state, such person shall also be dismissed from office or discharged from
employment. Nothing herein shall prohibit turning over to duly authorized officers of the
United States or tax officials of other states state information and income returns pursuant
to agreement between the director and the secretary of the treasury of the United States or
the secretary’s delegate or pursuant to a reciprocal agreement with another state.
2. It is unlawful for an officer, employee, or agent, or former officer, employee, or
agent of the state to disclose to any person, except as authorized in subsection 1 of this
section, any federal tax return or return information as defined in section 6103(b) of the
Internal Revenue Code. It is unlawful for a person to whom any federal tax return or return
information, as defined in section 6103(b) of the Internal Revenue Code, is disclosed in a
manner unauthorized by subsection 1 of this section to thereafter print or publish in any
manner not provided by law any such return or return information. A person violating this
provision is guilty of a serious misdemeanor.
3. a. Unless otherwise expressly permitted by section 8A.504, section 8G.4, section
11.41, section 96.11, subsection 6, section 421.17, subsections 22, 23, and 26, section 421.17,
subsection 27, paragraph “k”, section 421.17, subsection 31, section 252B.9, section 321.40,
subsection 6, sections 321.120, 421.19, 421.28, 422.72, and 452A.63, this section, or another
provision of law, a tax return, return information, or investigative or audit information shall
not be divulged to any person or entity, other than the taxpayer, the department, or internal
revenue service for use in a matter unrelated to tax administration.
b. This prohibition precludes persons or entities other than the taxpayer, the department,
or the internal revenue service from obtaining such information from the department, and a
subpoena, order, or process which requires the department to produce such information to a
person or entity, other than the taxpayer, the department, or internal revenue service for use
in a nontax proceeding is void.
4. The director may disclose taxpayer identity information to the press and other media
for purposes of notifying persons entitled to tax refunds when the director, after reasonable
effort and lapse of time, has been unable to locate the persons.
[C62, 66, 71, 73, 75, 77, 79, 81, §422.20]
87 Acts, ch 199, §6; 88 Acts, ch 1028, §27; 91 Acts, ch 159, §16; 97 Acts, ch 158, §12; 2003
Acts, ch 145, §256; 2008 Acts, ch 1113, §9, 11; 2010 Acts, ch 1146, §14, 26; 2010 Acts, ch 1193,
§147, 149; 2011 Acts, ch 122, §51; 2013 Acts, ch 30, §87; 2013 Acts, ch 70, §4, 9
Referred to in §257.22, §421.17, §421.28, §422.16, §422.38, §422.72, §422D.3, §425.28
Wed Feb 08 03:44:49 2017
Iowa Code 2017, Section 422.20 (29, 0)
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