Md. Code, Tax - General § 13-208
This is the official text of Md. Code, Tax - General § 13-208, part of Maryland’s Code, Tax - General — governs state taxation.
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§13–208.
Official statutory 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:
(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.
(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.
Status: in_force · Read it on the official government site
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