Maryland Code, TAX – GENERAL 13-207
Terms Used In Maryland Code, TAX - GENERAL 13-207
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(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.