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Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-208 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-208/
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.
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