# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 2. Confidentiality

#### Section 13-208

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 Sec. 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.

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