2010 Pennsylvania Code
Title 18 - CRIMES AND OFFENSES
Chapter 73 - Trade and Commerce
7326 - Disclosure of confidential tax information.

     § 7326.  Disclosure of confidential tax information.
        (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.
     (Dec. 19, 1990, P.L.1332, No.207, eff. imd.; Dec. 19, 1990,
     P.L.1451, No.219, eff. imd.)

        1990 Amendments.  Acts 207 and 219 added section 7326. The
     amendments by Acts 207 and 219 are identical.

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