WILLIAM DONALD SCHAEFER, Governor                   Ch. 729

BY adding to

Article 81 - Revenue and Taxes

Section 472 and 473 to be under the new subtitle "Tax

Procedures"
Annotated Code of Maryland
(1980 Replacement Volume and 1986 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

TAX PROCEDURES

472. RESERVED.

473.

(A)  IN THIS SUBTITLE, "TAX INFORMATION" MEANS:

(1)  THE AMOUNT OF INCOME OR ANY OTHER PARTICULARS
DISCLOSED IN ANY TAX RETURN FOR A TAX UNDER THIS SUBTITLE, IF THE
RETURN CONTAINS RETURN INFORMATION AS DEFINED IN § 6103 OF THE
INTERNAL REVENUE CODE; OR

(2)  ANY RETURN INFORMATION AS DEFINED IN § 6103 OF
THE INTERNAL REVENUE CODE REQUIRED TO BE ATTACHED TO OR INCLUDED
IN A TAX RETURN REQUIRED UNDER THIS ARTICLE.

(B)  EXCEPT AS OTHERWISE PROVIDED IN THIS SUBTITLE, §§
300(B), (C), AND (E), 365(F), 366, 399, 404(E) AND (F)(1), AND
415 OF THIS ARTICLE, AND ARTICLE 62A, § 4A(B) OF THE CODE, NO
OFFICER, EMPLOYEE, FORMER OFFICER, OR FORMER EMPLOYEE OF THE
STATE OR OF ANY POLITICAL SUBDIVISION OF THE STATE MAY DISCLOSE,
IN ANY MANNER:

(1)  ANY TAX INFORMATION;

(2)  ANY INFORMATION CONTAINED IN AN ADMISSIONS AND
AMUSEMENT TAX RETURN;

(3)  ANY INFORMATION CONTAINED IN A RETAIL SALES TAX
RETURN; OR

(4)  ANY INFORMATION CONTAINED IN A USE TAX RETURN.

(C)  NOTWITHSTANDING ANY OTHER PROVISION OF LAW:

(1) TAX INFORMATION RELATING TO ANY TAX RETURN FOR A
TAX UNDER THIS SUBTITLE MAY BE DISCLOSED:

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