Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 13-207
§ 13-207
Official textmgaleg.maryland.gov
# (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.
# (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.
Source: view the official text
In this article (40 sections)
- gtg-13-1024 · § 13-1024
- gtg-13-1025 · § 13-1025
- gtg-13-1026 · § 13-1026
- gtg-13-1027 · § 13-1027
- gtg-13-1029 · § 13-1029
- gtg-13-103 · § 13-103
- gtg-13-1030 · § 13-1030
- gtg-13-1031 · § 13-1031
- gtg-13-104 · § 13-104
- gtg-13-105 · § 13-105
- gtg-13-1101 · § 13-1101
- gtg-13-1102 · § 13-1102
- gtg-13-1103 · § 13-1103
- gtg-13-1104 · § 13-1104
- gtg-13-201 · § 13-201
- gtg-13-202 · § 13-202
- gtg-13-203 · § 13-203
- gtg-13-204 · § 13-204
- gtg-13-205 · § 13-205
- gtg-13-206 · § 13-206
- gtg-13-207 · § 13-207
- gtg-13-208 · § 13-208
- gtg-13-301 · § 13-301
- gtg-13-302 · § 13-302
- gtg-13-303 · § 13-303
- gtg-13-304 · § 13-304
- gtg-13-401 · § 13-401
- gtg-13-402 · § 13-402
- gtg-13-403 · § 13-403
- gtg-13-405 · § 13-405
- gtg-13-406 · § 13-406
- gtg-13-407 · § 13-407
- gtg-13-408 · § 13-408
- gtg-13-409 · § 13-409
- gtg-13-410 · § 13-410
- gtg-13-411 · § 13-411
- gtg-13-412 · § 13-412
- gtg-13-413 · § 13-413
- gtg-13-501 · § 13-501
- gtg-13-504 · § 13-504