16

LAWS OF MARYLAND

Ch. 8

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 5A

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

BY adding to

Article 62A - Maryland Estate Tax

Section 4A

Annotated Code of Maryland

(1972 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section(s) 300(3) and (4), respectively, of
Article 81 - Revenue and Taxes, of the Annotated Code of
Maryland be renumbered to be Section(s) 300(c) and (d),
respectively.

SECTION 2. AND BE IT FURTHER ENACTED, That section(s)
of the Annotated Code of Maryland be repealed, amended, or
enacted to read as follows:

Article 81 - Revenue and Taxes

5A.

(A)  EXCEPT IN ACCORDANCE WITH PROPER JUDICIAL OR
LEGISLATIVE ORDER AND EXCEPT TO AN OFFICER OF THE STATE
HAVING A RIGHT THERETO IN HIS OFFICIAL CAPACITY, ANY OFFICER
OR EMPLOYEE OR FORMER OFFICER OR EMPLOYEE OF THE STATE OR
ANY POLITICAL SUBDIVISION MAY NOT DIVULGE OR MAKE KNOWN IN
ANY MANNER:

(1)  THE AMOUNT OF INCOME OR ANY PARTICULARS SET
FORTH OR DISCLOSED IN ANY RETURN REQUIRED UNDER ANY
PROVISION OF MARYLAND LAW IF THE RETURN CONTAINS FEDERAL
RETURN INFORMATION; OR

(2)  ANY FEDERAL RETURN, FEDERAL RETURN
INFORMATION, OR COPIES OF A FEDERAL RETURN OR RETURN
INFORMATION REQUIRED BY STATE LAW TO BE ATTACHED TO OR
INCLUDED IN ANY STATE RETURN.

(B)  ANY PERSON WHO VIOLATES THE PROVISIONS OF THIS
SECTION IS GUILTY OF A MISDEMEANOR AND SHALL BE PUNISHABLE
BY A FINE NOT EXCEEDING $1,000 OR IMPRISONMENT FOR NOT MORE
THAN MONTHS OR BOTH.