Md. Code, Tax-Gen. § 13-208

Current with changes from the 2024 Legislative Session

Section 13-208 - Nondisclosure

An officer, employee, former officer, or former employee of a person, governmental entity, or tax compliance organization to which tax information has been disclosed under § 13-203(c)(16) of this subtitle may not disclose, in any manner, any tax information obtained in accordance with the data use agreement, unless the disclosure is:

(1) authorized expressly by a law of this State or the federal government;

(2) authorized by the data use agreement; or

(3) required by a court order.

Md. Code, TG § 13-208

Added by 2024 Md. Laws, Ch. 728,Sec. 1, eff. 7/1/2024.