Section 13-207 - Disclosure by income tax return preparer prohibited. - Maryland Statutes

§ 13-207. Disclosure by income tax return preparer prohibited.
 

(a)  "Income tax return preparer" defined.- 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)  Disclosure prohibited.- 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. 
 

[An. Code 1957, art. 81, § 302A; 1988, ch. 2, § 1; ch. 569, § 2.]