WILLIAM DONALD SCHAEFER, Governor

Ch. 2

344(e) and 345(d), and, as it extended provisions
relating to the former retail sales tax to the former
use tax, § 399.

The words "payment under this title" are substituted
for the former references to "[a]ll amounts received
from any taxpayer", for clarity.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that this
section might be construed to preclude an agreement to
compromise a claim. See, e.g., SF § 6-219.

The Tax - General Article Review Committee also notes
that this section applies only to sales and use tax
payments. The General Assembly may wish to consider
whether this section should be modified to: (1) apply
to other taxes, and (2) avoid an interpretation that
the Comptroller is precluded from making agreements to
abate interest and penalties.

Defined terms: "Comptroller" § 1-101
"Sales and use tax" § 1-101

SUBTITLE 2. CONFIDENTIALITY.

13-201. "TAX INFORMATION" DEFINED.

IN THIS SUBTITLE, "TAX INFORMATION" MEANS:

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

(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; OR

(3)  ANY INFORMATION CONTAINED IN:

(I)  AN ADMISSIONS AND AMUSEMENT TAX RETURN; OR

(II)  A SALES AND USE TAX RETURN.

REVISOR'S NOTE: Items (1) and (2) of this section are new
language derived without substantive change from
former Art. 81, § 476(a).

Item (3) of this section is new language derived
without substantive change from former Art. 81, §
476(b)(2) and (4). This item is incorporated into the
definition of "tax information" to obviate the need
for specific reference to information contained in an
admissions and amusement tax return or sales and use
tax return.

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