HARRY HUGHES, Governor                                   15

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote supported by
three-fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved March 23, 1979.

CHAPTER 8

(House Bill 668)

AN ACT concerning

Tax Returns - Confidentiality

FOR the purpose of providing that Maryland estate tax
returns, applications, and returns filed in connection
with the Maryland Homeowners' Tax Credit Program,
income returns, federal return information, and copies
shall be subject to Maryland secrecy provisions;
providing for criminal penalties for violation of
secrecy provisions; providing for application of
criminal penalties to former officers and employees as
well as present officers and employees of the State or
any political subdivision thereof; authorizing
disclosure of estate tax returns and return information
to proper officials of the United States and other
states under certain circumstances and restricting
disclosure of all exchanged tax returns, tax return
information, and copies under certain circumstances;
providing in general for the secrecy of federal income
tax returns, tax return information, and copies; and
making this Act an emergency measure

BY renumbering

Article 81 - Revenue and Taxes

Section 300 (3) and (4), respectively

to be Section 300 (c) and (d), respectively

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY repealing and reenacting, with amendments

Article 81 - Revenue and Taxes
Section 12F-1(m) and 300(1) and (2)