815 ILCS 535/0.01
(was 720 ILCS 140/0
(was 720 ILCS 140/0.01) Sec. 0.01. Short title. This Act may be cited as the Taxpreparer Disclosure of Information Act. (Source: P.A. 86-1324.)
Illinois Compiled Statutes 815 ILCS 535 — Taxpreparer Disclosure of Information Act.
Illinois · statute · 815 ILCS 535 · 4 active provisions
815 ILCS 535/1
(was 720 ILCS 140/1) Sec
(was 720 ILCS 140/1) Sec. 1. It is a Class A misdemeanor for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose, or to convey a list of names prepared on the basis of any information obtained in the business of preparing federal…
815 ILCS 535/2
(was 720 ILCS 140/2) Sec
(was 720 ILCS 140/2) Sec. 2. For the purposes of this Act, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following: (a) Advertises, or gives publicity to the effect that he prepares or assists others in the…
815 ILCS 535/3
(was 720 ILCS 140/3) Sec
(was 720 ILCS 140/3) Sec. 3. Contacting a taxpayer to obtain his written consent to disclosure does not constitute a violation of this Act. (Source: P.A. 77-33.)