Section 1-301 - Secrecy of returns. - Maryland Statutes

§ 1-301. Secrecy of returns.
 

(a)  "Tax information" defined.- In this section, "tax information" means: 

(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. 

(b)  In general.- An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except: 

(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. 
 

[An. Code 1957, art. 81, § 12F-1; 1985, ch. 8, § 2.]