Pennsylvania § 8921 - Confidentiality of tax information.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8921 — Confidentiality of tax information., with citation guidance and answers to common questions.
§ 8921. Confidentiality of tax information.
(a) General rule.--Any information gained by a city of the first class as a result of a tax audit, tax return, tax report, investigation of tax liability, administrative hearing regarding tax liability or verification with respect to tax liability shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for an officer, employee or agent of a city of the first class to:
(1) Divulge or make known in any manner any confidential information gained in any such return, investigation, hearing or verification to any person.
(2) Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person.
(3) Print, publish or make known in any manner any confidential tax information.
(b) Penalty.--A person who violates subsection (a) commits a misdemeanor of the third degree and shall, upon conviction, be ordered to pay a fine of not more than $2,500 and costs or to a term of imprisonment for not more than one year, or both. If the person is an officer or employee of the city, the officer or employee shall be dismissed from office or discharged from employment.
SUBPART D
EMPLOYMENT AND EMPLOYEES
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 8921
What does Pennsylvania Consolidated Statutes § 8921 cover?
Section 8921 ("Confidentiality of 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 § 8921?
A common citation format is "Pennsylvania Consolidated Statutes § 8921" (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 § 8921 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.