WILLIAM DONALD SCHAEFER, Governor

Ch. 2

longer necessary. See the revisor's note to §
13-101(c) of this title.

In subsection (d) of this section, the former specific
reference to disclosure by "the officer or employee
with responsibilities for the administration or
enforcement of a tax" is deleted as surplusage.

Former Art. 56, § 156(a)(5), which allowed the
Comptroller to request information from and provide
information to the U.S. Department of the Treasury
with respect to motor fuel taxes, is deleted as
unnecessary in light of subsection (a) of this
section.

Defined terms: "Comptroller" § 1-101
"Department" § 1-101 "State" § 1-101
"Tax information" § 13-201

13-204. SAME -- ADMISSIONS AND AMUSEMENT TAX INFORMATION.

IN ADDITION TO A DISCLOSURE ALLOWED UNDER § 13-203 OF THIS
SUBTITLE, THE COMPTROLLER SHALL ALLOW:

(1)  THE TREASURER OR FINANCE OFFICER OF A COUNTY OR
MUNICIPAL CORPORATION TO INSPECT THE ADMISSIONS AND AMUSEMENT TAX
RETURN OF A BUSINESS, INCLUDING A GOVERNMENTAL UNIT, LOCATED IN
THE COUNTY OR MUNICIPAL CORPORATION; AND

(2)  THE MARYLAND STADIUM AUTHORITY TO INSPECT AN
ADMISSIONS AND AMUSEMENT TAX RETURN THAT RELATES TO ADMISSIONS TO
A FACILITY OWNED OR LEASED BY THE AUTHORITY.

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

The introductory clause of this section, "[i]n
addition to a disclosure allowed under § 13-203 of
this subtitle", is added for clarity.

In items (1) and (2) of this section, the references
to an "admissions and amusement tax return" are
substituted for the former reference to "returns
required under § 405 of this article", for clarity.

In item (2) of this section, the reference to a return
"that relates to admissions to a facility owned or
leased by the Authority" is added for clarity.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "County" § 1-101
"Governmental unit" § 13-101

13-205. SAME -- INCOME TAX INFORMATION.

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