Iowa Admin. Code r. 701-38.6
Iowa Code sections 42220. and 42272. apply generally to the director, deputies, auditors, agents, present or former officers and employees of the department. Disclosure of information from a taxpayer's filed return or report or other confidential state information by department of revenue personnel to a third person is prohibited under the above sections. Other persons having acquired information disclosed in a taxpayer's filed return or report or other confidential state information will be bound by the same rules of secrecy under these sections as any member of the department and will be subject to the same penalties for violations as provided by law. See rule 701-63. (17A).
This rule is intended to implement Iowa Code sections 42216., 42220., and 42272..
Iowa Admin. Code r. 701-38.6