Iowa Code § 450.68 — Information confidential

1. a. Any and all information acquired by the department of revenue under and by virtue of the means and methods provided for by sections 450.66 and 450.67 shall be deemed and held as confidential and shall not be disclosed by the department except so far as the same may be necessary for the enforcement and collection of the inheritance tax provided for by the laws of this state; provided, however , that the director of revenue may authorize the examination of the information by other state officers or , if a reciprocal arrangement exists, by tax officers of another state or of the federal government. b. F ederal tax returns, copies of returns, return information as defined in section 6103(b) of the Internal Revenue Code, and state inheritance tax returns, which are required to be filed with the department for the enforcement of the inheritance tax laws of this state, shall be deemed and held as confidential by the department. However , such returns or return information may be disclosed by the director to officers or employees of other state agencies, subject to the same confidentiality restrictions imposed on the officers and employees of the department. 2. It shall be unlawful for any present or former officer or employee of the state to disclose, except as provided by law , any return, return information, or any other information deemed and held confidential under the provisions of this section . Any person violating the provisions of this section shall be guilty of a serious misdemeanor .