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S.B. 640 VETOES
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
13-203.
(a) (1) In this subsection, "taxing official" means:
(i) a unit or official of another state whom the laws of that state
charge with the imposition, assessment, or collection of state taxes;
(ii) an employee of the United States Treasury Department; or
(iii) a collector of United States taxes.
(2) The Comptroller or Department may disclose to a taxing official tax
information that is contained in any tax report or return, audit of a tax return, or
report of a tax investigation and relates to the imposition, assessment, and collection
of taxes or to any other matter about taxation generally if:
(i) the Comptroller or Department is satisfied that the tax
information is to be used only for tax purposes;
(ii) the taxing official's jurisdiction makes similar information
available to the appropriate officials of this State; and
(iii) in the case of another state, its laws provide for adequate
confidentiality of Maryland tax returns or other information.
(b) Tax information may be disclosed in accordance with a proper judicial
order or a legislative order.
(c) Tax information may be disclosed to:
(1) an employee or officer of the State who, by reason of that employment
or office, has the right to the tax information;
(2) another tax collector;
(3) the Maryland Tax Court;
(4) a legal representative of the State, to review the tax information
about a taxpayer:
(i) who applies for review under this title;
(ii) who appeals from a determination under this title; or
(iii) against whom an action to recover tax or a penalty is pending or
will be initiated under this title;
(5) any license issuing authority of the State required by State law to
verify through the Comptroller that an applicant has paid all undisputed taxes and
unemployment insurance contributions payable to the Comptroller or the Secretary of
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