§ 13–208
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-208 (2026)
Title 13. Procedure
Subtitle 2. Confidentiality
§ 13–208LinkCopy Citation
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)(18) 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.