WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(III) A COLLECTOR OF UNITED STATES TAXES.

(2) THE COMPTROLLER OR DEPARTMENT MAY DISCLOSE TO A
TAXING OFFICIAL TAX INFORMATION THAT IS CONTAINED IN ANY TAX
REPORT OR RETURN, AUDIT OF A TAX RETURN, OR REPORT OF A TAX
INVESTIGATION AND RELATES TO THE IMPOSITION, ASSESSMENT, AND
COLLECTION OF TAXES OR TO ANY OTHER MATTER ABOUT TAXATION
GENERALLY IF:

(I)  THE COMPTROLLER OR DEPARTMENT IS SATISFIED
THAT THE TAX INFORMATION IS TO BE USED ONLY FOR TAX PURPOSES;

(II)  THE TAXING OFFICIAL'S JURISDICTION MAKES
SIMILAR INFORMATION AVAILABLE TO THE APPROPRIATE OFFICIALS OF
THIS STATE; AND

(III)  IN THE CASE OF ANOTHER STATE, ITS LAWS
PROVIDE FOR ADEQUATE CONFIDENTIALITY OF MARYLAND TAX RETURNS OR
OTHER INFORMATION.

(B)  JUDICIAL OR LEGISLATIVE ORDER.

TAX INFORMATION MAY BE DISCLOSED IN ACCORDANCE WITH A PROPER
JUDICIAL ORDER OR A LEGISLATIVE ORDER.

(C)  STATE OFFICER.

TAX INFORMATION MAY BE DISCLOSED TO AN OFFICER OF THE STATE
WHO, BY REASON OF THE OFFICE, HAS THE RIGHT TO TAX INFORMATION.

(D)  PUBLICATION OF STATISTICS.

TAX INFORMATION MAY BE DISCLOSED AND PUBLISHED AS STATISTICS
THAT ARE CLASSIFIED IN A MANNER THAT PREVENTS THE IDENTIFICATION
OF A PARTICULAR RETURN AND THE INFORMATION CONTAINED IN A
PARTICULAR RETURN.

REVISOR'S NOTE: Subsection (a)(1) through (2)(ii) of this
section is new language derived without substantive
change from the first sentence and the second clause
of the second sentence of former Art. 81, § 254.

Subsection (a)(2)(iii) of this section is new language
added to retain a requirement that, in the former law,
applied to mandatory disclosure of Maryland estate tax
returns and information and income tax returns and
information, in the second sentences of former Art.
62A, § 4A(b) and former Art. 81, § 300(d),
respectively. The first sentences of those former
provisions are deleted as unnecessary in light of the
discretion conferred under subsection (a) of this
section.

Subsections (b) through (d) of this section are new
language derived without substantive change from
former Art. 81, § 476(c).

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