Md. Code Ann., Tax-Gen. § 13-208 – Disclosure of tax information obtained in accordance with data use agreement

(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.

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:

Added by Acts 2024, c. 728, § 1, eff. July 1, 2024. Amended by Acts 2024, c. 382, § 5.