LAWS OF MARYLAND

In subsections (b), (c), and (d) and the introductory
language of subsection (a)(2) of this section, the
former introductory clauses "[a]ny other provisions of
law to the contrary notwithstanding" and
"[notwithstanding any other provision of law" are
deleted as unnecessary in light of this revision.

In subsection (a)(l)(i) of this section, the words
"unit or official" are substituted for the former
reference to "any commission, department of revenue or
taxes, comptroller or treasurer", for clarity. As to
"unit", see the General Revisor's Note to this
article.

Also in subsection (a)(l)(i) of this section, the
former word "territory" and the first clause of the
second sentence of former Art. 81, § 254, which
provided that "the District of Columbia and any
possession of the United States of America shall be
considered a territory of the United States", are
deleted as included in the defined term "state".

In subsection (a)(l)(iii) of this section, the former
reference to "any collector of internal revenue of the
United States" is deleted as included in the reference
to a collector of "United States taxes".

In item (i) and the introductory language of
subsection (a)(2) of this section, the defined term
"tax information" is substituted for the former
references to "information" and "such information", to
conform to § 13-202 of this subtitle.

In the introductory language of subsection (a)(2) of
this section, the phrase "filed pursuant to the tax
laws of the state, territory or United States", which
formerly modified the reference to a "report" of a tax
investigation, is deleted as misleading since the
former phrase seemed to suggest that this State could
disclose to another state only those reports filed
under the latter's own laws.

In subsection (a)(2)(ii) of this section, the word
"jurisdiction" is substituted for the former reference
to "such other state or territory or the federal
government", for brevity.

Subsection (a)(2)(iii) of this section is revised to
apply to any tax imposed under this article, rather
than to only the income tax and Maryland estate tax.

In subsections (b), (c), and (d) of this section, the
former phrases "under this subtitle" and "with respect
to all taxes under this subtitle" are deleted as no

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Ch. 2