# K.S.A. § 21-6104: 21-6104 - Unlawful disclosure of tax information

> Kansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6104

## Section

- **Citation:** K.S.A. § 21-6104
- **Heading:** 21-6104 - Unlawful disclosure of tax information
- **Jurisdiction:** Kansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** KS Code / Chapter 21 / Article 61 / Section 21-6104

## Text

21-6104. Unlawful disclosure of tax information. (a) Unlawful disclosure of tax information is recklessly disclosing or using for commercial purposes any information obtained in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns, unless such disclosure is:

(1) Consented to by the taxpayer in a separate, written document;

(2) expressly authorized by state or federal law;

(3) necessary to the preparation of the return; or

(4) pursuant to an order of any court of competent jurisdiction.

(b) Unlawful disclosure of tax information is a class A nonperson misdemeanor.

(c) For the purposes of this section, a person is engaged in the business of preparing federal or state income tax returns or in the business of assisting taxpayers in preparing such returns if the person does either of the following:

(1) Advertises or gives publicity to the effect that such person prepares or assists others in the preparation of state or federal income tax returns; or

(2) prepares or assists others in the preparation of state or federal income tax returns for compensation.

(d) Contacting a taxpayer to obtain the taxpayer's written consent to disclosure does not constitute a violation of this section.

## Nearby sections

- [K.S.A. § 21-6101 21-6101 - Breach of privacy.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6101.md)
- [K.S.A. § 21-6102 21-6102 - Denial of civil rights.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6102.md)
- [K.S.A. § 21-6103 21-6103 - Criminal false communication.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6103.md)
- [K.S.A. § 21-6104 21-6104 - Unlawful disclosure of tax information.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6104.md)
- [K.S.A. § 21-6105 21-6105 - Unjustifiably exposing a convicted or charged person.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6105.md)
- [K.S.A. § 21-6106 21-6106 - Unlawful public demonstration at a funeral.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6106.md)
- [K.S.A. § 21-6107 21-6107 - Identity theft; identity fraud.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6107.md)
- [K.S.A. § 21-6108 21-6108 - Unlawful possession of scanning device or reencoder.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6108.md)
- [K.S.A. § 21-6109 21-6109 - Kansas indoor clean air act; smoking in enclosed areas or public meetings; definitions.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6109.md)
- [K.S.A. § 21-6110 21-6110 - Smoking in public places, public meetings and other places prohibited; smoke-free workplace, employer written policy; exceptions, smoking permitted.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6110.md)
- [K.S.A. § 21-6111 21-6111 - Posting smoking prohibited signs.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6111.md)
- [K.S.A. § 21-6112 21-6112 - Unlawful acts; penalties; retaliatory discharge prohibited.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6112.md)
- [K.S.A. § 21-6113 21-6113 - Rules and regulations to assure exemptions from smoking ban are bona fide.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6113.md)
- [K.S.A. § 21-6114 21-6114 - Local regulation of smoking.](https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_KS_C21_A61_S21-6104. Check the current official text before relying on it. Not legal advice.