§ 1-301. Secrecy of returns

   (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.

HISTORY: An. Code 1957, art. 81, § 12F-1; 1985, ch. 8, § 2.