Maryland § 1-301
Full text of Maryland Maryland Code § 1-301, with citation guidance and answers to common questions.
§ 1-301.
(a) 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) 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.
Frequently Asked Questions About Maryland § 1-301
What does Maryland Code § 1-301 cover?
Section 1-301 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 1-301?
A common citation format is "Maryland Code § 1-301" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 1-301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.