Md. Code, Tax - General § 13-207
This is the official text of Md. Code, Tax - General § 13-207, part of Maryland’s Code, Tax - General — governs state taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§13–207.
Official statutory text
(a) In this section, “income tax return preparer” means a person who:
(1) prepares or helps to prepare federal or State income tax returns for compensation; or
(2) advertises or publicizes that the person prepares or helps to prepare federal or State income tax returns.
(b) An income tax return preparer may not disclose any information that the preparer obtains while preparing or helping to prepare a return, unless the disclosure is:
(1) based on the written consent of the taxpayer;
(2) authorized expressly by a law of this State or the federal government;
(3) needed to prepare the return; or
(4) required by a court order.
(1) prepares or helps to prepare federal or State income tax returns for compensation; or
(2) advertises or publicizes that the person prepares or helps to prepare federal or State income tax returns.
(b) An income tax return preparer may not disclose any information that the preparer obtains while preparing or helping to prepare a return, unless the disclosure is:
(1) based on the written consent of the taxpayer;
(2) authorized expressly by a law of this State or the federal government;
(3) needed to prepare the return; or
(4) required by a court order.
Status: in_force · Read it on the official government site
Need a lawyer in Maryland?
Find a Maryland lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.