# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 2. Confidentiality

#### Section 13-202

Except as otherwise provided in this subtitle, an officer, employee, former officer, or former employee of the State or of a political subdivision of the State may not disclose, in any manner, any tax information.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)