Pennsylvania § 7326 Disclosure of confidential tax information

Pennsylvania Statutes

§ 7326 — Disclosure of confidential tax information

Pennsylvania § 7326

JurisdictionPennsylvania

Title 18CRIMES AND OFFENSES

PartPART II

Ch. 73TRADE AND COMMERCE

Subch.DEFINITION OF OFFENSES GENERALLY

This text of Pennsylvania § 7326 (Disclosure of confidential tax information) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

18 Pa. Cons. Stat. § 7326 (2026).

Text

(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.

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(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.

Legislative History

(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.