HARRY HUGHES, Governor

83

2-206. PROVISION OF ADMINISTRATIVE DUTIES FOR TAX COURT.

ON REQUEST BY THE MARYLAND TAX COURT, THE DEPARTMENT SHALL
PERFORM ADMINISTRATIVE DUTIES FOR THE MARYLAND TAX COURT.

REVISOR'S NOTE: This section is new language that repeats
the provisions of the second sentence of present Art.
41, § 318(2).

Defined term: "Department" § 1-101

2-207. PROVISION OF TAX INFORMATION TO OTHER JURISDICTIONS.

(A)  "TAXING OFFICIAL" DEFINED.

IN THIS SECTION, "TAXING OFFICIAL" MEANS:

(1)  AS TO THE FEDERAL GOVERNMENT:

(I)  ANY OFFICIAL OF THE UNITED STATES TREASURY
DEPARTMENT; OR

(II)  ANY COLLECTOR OF FEDERAL TAXES; AND

(2)  AS TO THE GOVERNMENT OF ANY STATE, ANY STATE
OFFICIAL WHO IS RESPONSIBLE UNDER THE LAW OF THAT STATE FOR:

(I)  THE ASSESSMENT PROCESS;

(II)  THE IMPOSITION OF TAXES; OR

(III)  THE COLLECTION OF TAXES.

(B)  IN GENERAL.

(1)  SUBJECT TO SUBSECTION (C) OF THIS SECTION AND
NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE DEPARTMENT MAY
PROVIDE A TAX OFFICIAL OF ANOTHER STATE OR OF THE FEDERAL
GOVERNMENT WITH INFORMATION THAT RELATES TO:

(I)  THE ASSESSMENT PROCESS;

(II)  THE IMPOSITION OF TAXES;

(III)  THE COLLECTION OF TAXES; OR

(IV)  ANY OTHER TAX MATTER.

(2)  THE INFORMATION THAT THE DEPARTMENT MAY PROVIDE
UNDER THIS SECTION MAY BE OBTAINED FROM:

(I) ANY TAX REPORT OR RETURN THAT IS FILED
UNDER LAW; OR