Ch. 2

LAWS OF MARYLAND

In item (3)(ii) of this section, the defined term
"sales and use tax" is substituted for the former
references to a "retail sales tax" and a "use tax".
See revisor's note to § l-101(r) of this article.

Defined terms: "Admissions and amusement tax" § 1-101
"Internal Revenue Code" § 1-101
"Sales and use tax" § 1-101

13-202. DISCLOSURE BY CURRENT AND FORMER GOVERNMENT PERSONNEL
PROHIBITED.

EXCEPT AS OTHERWISE PROVIDED IN THIS SUBTITLE, AN OFFICER,
EMPLOYEE, FORMER OFFICER, OR FORMER EMPLOYEE OF THE STATE OR OF A
POLITICAL SUBDIVISION OF THE STATE MAY NOT DISCLOSE, IN ANY
MANNER, ANY TAX INFORMATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
476(b)(1).

The former reference to exceptions in "§§ 300(b), (c),
and (e), 365(f), 366, 399, 404(e) and (f)(1), and 415
of this article [former Art. 81], and Article 62A, §
4A(b) of the Code" is deleted as unnecessary in light
of this revision. See the General Revisor's Note to
this subtitle.

This section prohibits disclosure of "tax
information", as that term is defined in § 13-201 of
this subtitle. See the revisor's note to that
section. The Tax - General Article Review Committee
notes, however, that, except with respect to
information in an admissions and amusement tax return
or a sales and use tax return, not all information
contained in a return is "tax information".
Therefore, information outside the scope of the
definition may be disclosed.

Defined term: "Tax information" § 13-201

13-203. EXCEPTIONS TO NONDISCLOSURE -- IN GENERAL.

(A) RECIPROCITY BETWEEN JURISDICTIONS.

(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

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