Skip to main content
Find a Lawyer

Maryland Code, Tax-General § 13-207

Current as of January 01, 2025 | Updated by Findlaw Staff

(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.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-207 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-207/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard