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§ 13-207. Disclosures by income tax return preparers

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 2. Confidentiality (Refs & Annos)
MD Code, Tax - General, § 13-207
§ 13-207. Disclosures by income tax return preparers
Currentness
Income tax return preparer defined
(a) 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.
Disclosures prohibited, exceptions
(b) 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.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 2.
Formerly Art. 81, § 302A.
MD Code, Tax - General, § 13-207, MD TAX GENERAL § 13-207
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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