84                                                  LAWS OF MARYLAND                                     Ch. 8

(II) ANY TAX AUDIT OR INVESTIGATION.

(C) LIMITED PURPOSE; RECIPROCITY.

THE DEPARTMENT MAY PROVIDE INFORMATION UNDER THIS SECTION
ONLY IF:

(1)  THE DEPARTMENT IS SATISFIED THAT THE INFORMATION
WILL BE USED FOR TAX PURPOSES ONLY; AND

(2)  THE FEDERAL OR STATE GOVERNMENT TO WHICH THE
INFORMATION IS TO BE RELEASED PROVIDES SIMILAR INFORMATION TO THE
TAX OFFICIALS OF THIS STATE.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 254, as that
section applies to the Department.

In this section, the present references to any
"territory" of the United States and "the District of
Columbia and any possession of the United States of
America" are omitted as included in the defined term
"state".

In subsection (a)(l)(ii) of this section, the present
reference to "any collector of internal revenue of the
United States" is omitted as included in the reference
to "any collector of federal taxes".

In the introductory language of subsection (a)(2) of
this section, the phrase "any state official" is
substituted for the present reference to "any
commission, department of revenue or taxes,
comptroller or treasurer", for clarity.

In subsections (a)(2)(ii) and (b)(l)(ii) of this
section, the references to the "imposition of" taxes
are substituted for the former references to "levying"
taxes, for clarity.

In the introductory language of subsection (b)(1) and

(2) of this section, the references that the

Department "may provide" are substituted for the

present reference that the Department "shall be

severally authorized and empowered in their sole

discretion to make available", for clarity and
brevity.

In subsection (c)(2) of this section, the phrase
"provides similar information" is substituted for the
former phrase "grants like privileges", for clarity.

As to the comparable authority for the State
Comptroller to provide information, see present Art.
81, §§ 254 and 300 of the Code.