No person, firm or corporation who undertakes the preparation of (i) any tax return required pursuant to this title or (ii) a federal income or an estate tax return required pursuant to federal law, for or without compensation, shall sell, dispose of or otherwise disclose, for the purpose of solicitation by mail or otherwise, the name or address of the person for whom such return is prepared, or disclose, for the purpose of solicitation by mail or otherwise, any information given by the person in the preparation of such return, without the written consent of the person requesting the preparation of such return. Violators of this section shall be guilty of a Class 2 misdemeanor, and each such disclosure shall constitute a separate offense.
Code 1950, §§ 58-27.4, 58-428; 1971, Ex. Sess., c. 195; 1984, c. 675.
Structure Code of Virginia
General Provisions of Title 58.1
§ 58.1-2. Reciprocal agreements with other states for collection of taxes
§ 58.1-3. Secrecy of information; penalties
§ 58.1-3.2. Attorney General's and Tax Commissioner's authority to request and share information
§ 58.1-3.3. Deemed consent to disclosure
§ 58.1-4. Person preparing tax return for another not to disclose information without consent
§ 58.1-5. Persons, etc., engaged in more than one business
§ 58.1-6. Priority of taxes, etc., in distributions
§ 58.1-7. Same; liability of recipient of improper corporate distribution
§ 58.1-9. Filing of tax returns or payment of taxes by mail or otherwise; penalty
§ 58.1-10. Collection of taxes accrued prior to repeal
§ 58.1-11. Oaths or affirmations unnecessary on returns; misdemeanor to make false return
§ 58.1-12. Payment of tax by bad check
§ 58.1-13. State taxes to be paid into the general fund
§ 58.1-14. Out-of-state tax collections
§ 58.1-16. Overcollection of tax
§ 58.1-17. Donations to the general fund
§ 58.1-21. No decree for distribution until taxes paid or provided for
§ 58.1-22. Accounts not to be settled until taxes paid or provided for