Section 5901 - Consent to use or disclosure of information(a) Any return of the tax imposed by this chapter, other than a declaration of estimated tax required by this chapter, which is prepared by a person other than the taxpayer, shall contain a written declaration, under the penalties of perjury, by the person preparing the return or declaration that the statements therein are true, correct, and complete, based on all information of which the preparer has any knowledge, and that, either:(1) he or she has not used and will not use any information furnished by the taxpayer for any purpose other than the preparation of the return or declaration, and has not made and will not make any such information available to any other person for any such purpose; or(2) he or she has obtained a valid consent of the taxpayer to use such information for purposes other than the preparation of the return or declaration or to make such information available to another person or persons for such purposes.(b) For the purposes of subdivision (a)(2) of this section, a consent of a taxpayer shall be valid only if it:(1) is set forth in a separate document signed by the taxpayer;(2) is printed in eight point or larger type or is typed or written in letters of comparable size; and(3) specifies the information that may be used by the preparer or made available by him or her to another person or persons and the purpose or purposes for which such information may be used or made available.Added 1971, No. 251 (Adj. Sess.), § 2, eff. 7/1/1972; amended 1985, No. 266 (Adj. Sess.), § 6, eff. 6/4/1986.