Maryland Political Subdivisions - Miscellaneous Provisions Section 9-702

      (a)      In this section, "tax information" means:

            (1)      The amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; or

            (2)      Any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article.

      (b)      Except as otherwise provided in this section, an officer, employee, former officer, or former employee of the State or of a political subdivision of the State may not disclose, in any manner, any tax information.

      (c)      Tax information may be disclosed in accordance with a proper judicial or legislative order.

      (d)      Tax information may be disclosed to an employee or officer of the State who, by reason of that employment or office, has the right to the tax information.