<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-208" title_number="13" title_name="Procedure" subtitle_number="2" subtitle_name="Confidentiality">
  <text>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:</text>
  <level label="1">
    <text>authorized expressly by a law of this State or the federal government;</text>
  </level>
  <level label="2">
    <text>authorized by the data use agreement; or</text>
  </level>
  <level label="3">
    <text>required by a court order.</text>
  </level>
</section>
