Maryland § 13-207
Full text of Maryland Maryland Code § 13-207, with citation guidance and answers to common questions.
§ 13-207.
(a) In this section, “income tax return preparer” means a person who:
(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.
Frequently Asked Questions About Maryland § 13-207
What does Maryland Code § 13-207 cover?
Section 13-207 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 § 13-207?
A common citation format is "Maryland Code § 13-207" (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 § 13-207 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.