(a) "Tax information" defined.- In this section, "tax information" means:
(1) the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;
(2) the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or
(3) any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.
(b) In general.- An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:
(1) in accordance with proper judicial or legislative order; and
(2) to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.
(a) "Tax information" defined.- In this section, "tax information" means:
(1) the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;
(2) the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or
(3) any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.
(b) In general.- An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:
(1) in accordance with proper judicial or legislative order; and
(2) to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.
(a) "Tax information" defined.- In this section, "tax information" means:
(1) the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;
(2) the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or
(3) any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.
(b) In general.- An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:
(1) in accordance with proper judicial or legislative order; and
(2) to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.
