Vermont Statutes Title 32. Taxation and Finance, § 5901. Consent to use or disclosure of information

(1) he or she has not used and will not use any information furnished by the taxpayer for any purpose other than the preparation of the return or declaration, and has not made and will not make any such information available to any other person for any such purpose; or

(2) he or she has obtained a valid consent of the taxpayer to use such information for purposes other than the preparation of the return or declaration or to make such information available to another person or persons for such purposes.

(1) is set forth in a separate document signed by the taxpayer;

(2) is printed in eight point or larger type or is typed or written in letters of comparable size; and

(3) specifies the information that may be used by the preparer or made available by him or her to another person or persons and the purpose or purposes for which such information may be used or made available.