HARRY HUGHES, Governor                                   17

12F-1.

(m) (1) Notwithstanding any provision of § 300 of this
article, the Comptroller shall supply to the Department the
information to aid verification of income as stated in the
application.

(2)  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:

(I)  THE AMOUNT OF INCOME OR ANY
PARTICULARS SET FORTH OR DISCLOSED IN ANY APPLICATION OR
RETURN OBTAINED PURSUANT TO ANY PROVISION OF MARYLAND LAW;
OR

(II)  ANY FEDERAL RETURN, FEDERAL RETURN
INFORMATION, OR COPIES OF A FEDERAL RETURN OR RETURN
INFORMATION REQUIRED PURSUANT TO ANY PROVISION OF MARYLAND
LAW TO BE ATTACHED TO OR INCLUDED IN ANY APPLICATION OR
STATE RETURN.

(3)  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 6 MONTHS, OR BOTH.

300.

[(1)](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, it shall be
unlawful for any officer or employee OR FORMER OFFICER OR
EMPLOYEE OF THE STATE OR ANY POLITICAL SUBDIVISION to
divulge or make known in any manner [the]:

(1) THE amount of income or any particulars set
forth or disclosed in any return under this subtitle; 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 THE STATE RETURN.

[(2)] (B) In the event the United States government or
any other state allows this State's official to examine its
income tax returns, or any class thereof, OR TO RECEIVE TAX
RETURN INFORMATION, then this State upon application by the
proper authorities of the United States or such other state
[,] to the comptroller, shall allow the proper officials of
the United States government or of such other state, whose
official duties require them to make such inspection, to
inspect the income tax returns of such corresponding class
of such income tax returns filed hereunder OR TO RECEIVE TAX