{"data":{"id":"us-md/md.-code-local-government-20-104","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–104","heading":"","body":"(a) In this section, “tax information” means:\n(1) the amount of income or any other particulars disclosed in a tax\nreturn required under any law of the State, if the return contains return information,\nas defined in § 6103 of the Internal Revenue Code; or\n(2) any return information, as defined in § 6103 of the Internal\nRevenue Code, required to be attached to or included in a tax return required under\nany law of the State.\n(b) Except as provided in subsection (c) of this section, an officer, an\nemployee, a former officer, or a former employee of the State or its political\nsubdivisions may not disclose in any manner tax information acquired as an officer\nor employee.\n(c) (1) Tax information may be disclosed to an employee or officer of the\nState or its political subdivisions who, by reason of that employment or office, has the\nright to the tax information.\n(2) Tax information may be disclosed in accordance with a proper\njudicial or legislative order.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-104","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"6adbbcf75be5cf7fa5d1eb91a8f1077d0bdabc6868dea7c9965407ff11f8bf0a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-103","next":"us-md/md.-code-local-government-20-107"},"notice":"GroundRules: Original legal text. Not legal advice."}