18

LAWS OF MARYLAND

Ch. 8

RETURN INFORMATION. DISCLOSURE TO THE PROPER OFFICIALS OF
SUCH OTHER STATE MAY BE MADE ONLY IN THOSE INSTANCES WHERE
THE LAWS OF SUCH OTHER STATE PROVIDE ADEQUATE
CONFIDENTIALITY FOR SUCH EXCHANGED TAX RETURNS OR TAX RETURN
INFORMATION.

Article 62A - Maryland Estate Tax

4A.

(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 N0 NOT DIVULGE OR MAKE KNOWN
IN ANY MANNER:

(1)  THE AMOUNT OF INCOME OR ANY PARTICULARS SET
FORTH OR DISCLOSED IN ANY RETURN UNDER THIS ARTICLE; 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)  IN THE EVENT THE UNITED STATES GOVERNMENT OR ANY
OTHER STATE ALLOWS THIS STATE'S OFFICIALS TO EXAMINE ITS
ESTATE TAX RETURNS OR TO RECEIVE ESTATE TAX RETURN
INFORMATION, THIS STATE, UPON APPLICATION BY THE PROPER
AUTHORITIES OF THE UNITED STATES OR SUCH OTHER STATE TO THE
COMPTROLLER, SHALL ALLOW THE PROPER OFFICIAL OF THE UNITED
STATES GOVERNMENT OR SUCH OTHER STATE, WHOSE OFFICIAL DUTIES
REQUIRE THEM TO MAKE SUCH INSPECTION, TO INSPECT THE ESTATE
TAX RETURN OR TO RECEIVE ESTATE TAX RETURN INFORMATION.
DISCLOSURE TO THE PROPER OFFICIALS OF SUCH OTHER STATE MAY
BE MADE ONLY IN THOSE INSTANCES WHERE THE LAWS OF SUCH OTHER
STATE PROVIDE ADEQUATE CONFIDENTIALITY FOR SUCH EXCHANGED
ESTATE TAX RETURNS OR ESTATE TAX RETURN INFORMATION.

(C)  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.

SECTION 3. 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.