HARRY HUGHES, Governor                                    1565

disclosure of certain taxpayer identity information by
certain persons.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 300(c)

Annotated Code of Maryland

(1980 Replacement Volume and 1985 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF

MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

300.

(c) (1) The term "taxpayer identity" means the name of a
person with respect to whom a return is filed, the person's
mailing address, taxpayer identifying number (as described in
Section 6109 of the Internal Revenue Code), or a combination

thereof.

(2)  The Comptroller, or any authorized officer or
employee of the Comptroller's office, may disclose taxpayer
identity information, except a taxpayer's identifying number, to
the press and other media for purposes of notifying persons
entitled to tax refunds when the Comptroller, after reasonable
effort and lapse of time, has been unable to locate such persons.

(3)  The Comptroller, or any authorized officer or
employee of the Comptroller's office, may disclose taxpayer
identity information to one or more commercial printers for the
purpose of printing names, addresses, and taxpayer identifying
numbers (as described in Section 6109 of the Internal Revenue
Code), on income tax forms.

(4)  The Comptroller, or any authorized employee of
the Comptroller's office, may disclose taxpayer identity
information to one or more commercial banks for the purpose of
utilizing a lockbox system for employer withholding and estimated
tax forms and payments.

(5) (I) THE COMPTROLLER, OR ANY AUTHORIZED OFFICER OR

EMPLOYEE OF THE COMPTROLLER'S OFFICE, MAY DISCLOSE TAXPAYER
IDENTITY INFORMATION, EXCEPT FOR A TAXPAYER IDENTIFYING NUMBER,
TO ONE OR MORE PRIVATE CONTRACTORS PERSONS WITH WHOM THE
COMPTROLLER HAS ENTERED INTO A CONTRACT FOR THE PURPOSE OF
OBTAINING TELEPHONE NUMBERS THAT WILL BE USED FOR THE COLLECTION
OF DELINQUENT TAXES.

(II) ANY TAXPAYER IDENTITY INFORMATION
DISCLOSED BY THE COMPTROLLER TO ANY PERSON UNDER THIS PARAGRAPH
SHALL BE USED BY THAT PERSON SOLELY FOR THE PURPOSE OF OBTAINING