Pennsylvania § 7326 - Disclosure of confidential tax information.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 7326 — Disclosure of confidential tax information., with citation guidance and answers to common questions.
§ 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.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 7326
What does Pennsylvania Consolidated Statutes § 7326 cover?
Section 7326 ("Disclosure of confidential tax information.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. 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 Pennsylvania § 7326?
A common citation format is "Pennsylvania Consolidated Statutes § 7326" (Pennsylvania). 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 Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 7326 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania 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 Pennsylvania.