26 USC 7213 - Unauthorized disclosure of information

U.S Code last checked for updates: Jan 18, 2025

§ 7213.

Unauthorized disclosure of information

(a)

Returns and return information

(1)

Federal employees and other persons

(2)

State and other employees

(3)

Other persons

(4)

Solicitation

(5)

Shareholders

(b)

Disclosure of operations of manufacturer or producer

(c)

Disclosures by certain delegates of Secretary

(d)

Disclosure of software

(e)

Cross references

(1)

Penalties for disclosure of information by preparers of returns

(2)

Penalties for disclosure of confidential information

(Aug. 16, 1954, ch. 736, 68A Stat. 855; Pub. L. 85–866, title I, § 90(c), Sept. 2, 1958, 72 Stat. 1666; Pub. L. 86–778, title I, § 103(s), Sept. 13, 1960, 74 Stat. 940; Pub. L. 94–455, title XII, § 1202(d), (h)(3), Oct. 4, 1976, 90 Stat. 1686, 1688; Pub. L. 95–600, title VII, § 701(bb)(1)(C), (6), Nov. 6, 1978, 92 Stat. 2922, 2923; Pub. L. 96–249, title I, § 127(a)(2)(D), May 26, 1980, 94 Stat. 366; Pub. L. 96–265, title IV, § 408(a)(2)(D), June 9, 1980, 94 Stat. 468, as amended Pub. L. 96–611, § 11(a)(2)(B)(iv), Dec. 28, 1980, 94 Stat. 3574; Pub. L. 96–499, title III, § 302(b), Dec. 5, 1980, 94 Stat. 2604; Pub. L. 96–611, § 11(a)(4)(A), Dec. 28, 1980, 94 Stat. 3574; Pub. L. 97–248, title III, § 356(b)(2), Sept. 3, 1982, 96 Stat. 645; Pub. L. 97–365, § 8(c)(2), Oct. 25, 1982, 96 Stat. 1754; Pub. L. 98–369, div. A, title IV, § 453(b)(4), div. B, title VI, § 2653(b)(4), July 18, 1984, 98 Stat. 820, 1156; Pub. L. 98–378, § 21(f)(5), Aug. 16, 1984, 98 Stat. 1326; Pub. L. 100–485, title VII, § 701(b)(2)(C), Oct. 13, 1988, 102 Stat. 2426; Pub. L. 100–647, title VIII, § 8008(c)(2)(B), Nov. 10, 1988, 102 Stat. 3787; Pub. L. 101–239, title VI, § 6202(a)(1)(C), Dec. 19, 1989, 103 Stat. 2228; Pub. L. 101–508, title V, § 5111(b)(3), Nov. 5, 1990, 104 Stat. 1388–273; Pub. L. 104–168, title XII, § 1206(b)(5), July 30, 1996, 110 Stat. 1473; Pub. L. 105–33, title XI, § 11024(b)(8), Aug. 5, 1997, 111 Stat. 722; Pub. L. 105–35, § 2(b)(1), Aug. 5, 1997, 111 Stat. 1104; Pub. L. 105–206, title III, § 3413(b), July 22, 1998, 112 Stat. 754; Pub. L. 107–134, title II, § 201(c)(10), Jan. 23, 2002, 115 Stat. 2444; Pub. L. 108–173, title I, § 105(e)(4), title VIII, § 811(c)(2)(C), Dec. 8, 2003, 117 Stat. 2167, 2369; Pub. L. 109–280, title XII, § 1224(b)(5), Aug. 17, 2006, 120 Stat. 1093; Pub. L. 111–148, title I, § 1414(d), Mar. 23, 2010, 124 Stat. 237; Pub. L. 112–240, title II, § 209(b)(3), Jan. 2, 2013, 126 Stat. 2326; Pub. L. 114–184, § 2(b)(2)(C), June 30, 2016, 130 Stat. 537; Pub. L. 116–25, title I, § 1405(a)(2)(B), title II, § 2003(c)(2)(B), July 1, 2019, 133 Stat. 998, 1003; Pub. L. 116–260, div. N, title II, § 283(b)(2)(C), div. FF, title I, § 102(b)(2)(C), Dec. 27, 2020, 134 Stat. 1985, 3084.)

cite as: 26 USC 7213