Home Table of Contents

§ 7326. Disclosure of confidential tax information

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 18 Pa.C.S.A. Crimes and Offenses

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 18 Pa.C.S.A. Crimes and Offenses (Refs & Annos)
Part II. Definition of Specific Offenses (Refs & Annos)
Article G. Miscellaneous Offenses (Refs & Annos)
Chapter 73. Trade and Commerce
Subchapter A. Definition of Offenses Generally
18 Pa.C.S.A. § 7326
§ 7326. Disclosure of confidential tax information
Currentness
(a) Offense defined.--A person commits a misdemeanor of the third degree if he discloses, except to authorized persons for official governmental purposes, any tax information that is:
(1) designated as confidential by a statute or ordinance of a city of the second class; and
(2) obtained by him in conjunction with any declaration, return, audit, hearing or verification required or authorized by statute or ordinance.
(b) Exception.--Subsection (a) shall not apply where disclosure is required by law or by court order.
(c) Definition.--As used in this section, the term “person” includes, but is not limited to, a current or former officer or employee of the Commonwealth or any of its political subdivisions and any other individual who has access to confidential tax information.

Credits

1990, Dec. 19, P.L. 1332, No. 207, § 2, imd. effective; 1990, Dec. 19, P.L. 1451, No. 219, § 3, imd. effective.
18 Pa.C.S.A. § 7326, PA ST 18 Pa.C.S.A. § 7326
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document