§ 13-208
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/md/tax-general/13-208A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–208.
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.