Iowa Code section 422.72 applies generally to the director, deputies, auditors, examiners, 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 Iowa Code section 422.72. See rule 701-6.3 (17A).
This rule is intended to implement Iowa Code sections 422.66 and 422.72.
Iowa Admin. Code r. 701-600.6