26 USC 7213 - Unauthorized disclosure of information

U.S Code last checked for updates: Nov 22, 2024

§ 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)

cite as: 26 USC 7213