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Illinois Compiled Statutes

Information maintained by the Legislative Reference Bureau
Updating the database of the Illinois Compiled Statutes (ILCS) is an ongoing process. Recent laws may not yet be included in the ILCS database, but they are found on this site as Public Acts soon after they become law. For information concerning the relationship between statutes and Public Acts, refer to the Guide.

Because the statute database is maintained primarily for legislative drafting purposes, statutory changes are sometimes included in the statute database before they take effect. If the source note at the end of a Section of the statutes includes a Public Act that has not yet taken effect, the version of the law that is currently in effect may have already been removed from the database and you should refer to that Public Act to see the changes made to the current law.

(815 ILCS 535/) Taxpreparer Disclosure of Information Act.

815 ILCS 535/0.01

    (815 ILCS 535/0.01) (was 720 ILCS 140/0.01)
    Sec. 0.01. Short title. This Act may be cited as the Taxpreparer Disclosure of Information Act.
(Source: P.A. 86-1324.)

815 ILCS 535/1

    (815 ILCS 535/1) (was 720 ILCS 140/1)
    Sec. 1. It is a Class A misdemeanor for any person, including an individual, firm, corporation, association, partnership, joint venture, or any employee or agent thereof, to disclose, or to convey a list of names prepared on the basis of any information obtained in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns, including the disclosure or conveyance of such information between separate departments of the same firm, corporation, association, partnership, or joint venture, unless such disclosure or conveyance is within any of the following:
        (a) Consented to in writing by the taxpayer in a
separate document.
        (b) Expressly authorized by state or federal law.
        (c) Necessary to the preparation of the return.
        (d) Pursuant to court order.
(Source: P.A. 77-2830.)

815 ILCS 535/2

    (815 ILCS 535/2) (was 720 ILCS 140/2)
    Sec. 2. For the purposes of this Act, a person is engaged in the business of preparing federal or state income tax returns or assisting taxpayers in preparing such returns if he does either of the following:
        (a) Advertises, or gives publicity to the effect that
he prepares or assists others in the preparation of federal income tax returns.
        (b) Prepares or assists others in the preparation of
state or federal income tax returns for compensation.
(Source: P.A. 77-33.)

815 ILCS 535/3

    (815 ILCS 535/3) (was 720 ILCS 140/3)
    Sec. 3. Contacting a taxpayer to obtain his written consent to disclosure does not constitute a violation of this Act.
(Source: P.A. 77-33.)