§ 43-381 – Confidentiality of information if returns prepared by person other than taxpayer; violation; classification

43-381. Confidentiality of information if returns prepared by person other than taxpayer; violation; classification A. Except as otherwise provided in section 42-2003 and excluding authorized agents of the department and of the United States internal revenue service, a person who prepares at the request of a taxpayer any report or return required under this title […]

§ 43-382 – Solicitation of return preparation prohibited; classification

43-382. Solicitation of return preparation prohibited; classification It is a class 1 misdemeanor for any person to solicit preparation of returns or reports required by this title by offering or giving cash or credit to the taxpayer directly or indirectly based upon all or part of an anticipated refund to the taxpayer indicated by the […]