Maryland Code, Tax-Property § 1-301

(1) the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;

(2) the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or

(3) any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.

(1) in accordance with proper judicial or legislative order; and

(2) to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.