Ch. 2

LAWS OF MARYLAND

(A)  "TAXPAYER IDENTITY INFORMATION" DEFINED.

IN THIS SECTION, "TAXPAYER IDENTITY INFORMATION" MEANS A
TAXPAYER'S:

(1)  NAME;

(2)  ADDRESS; AND

(3)  IDENTIFYING NUMBER, AS DESCRIBED IN § 6109 OF THE
INTERNAL REVENUE CODE.

(B)  DISCLOSURE OF TAXPAYER IDENTITY INFORMATION.

(1)  IN ADDITION TO A DISCLOSURE ALLOWED IN § 13-203
OF THIS SUBTITLE, THE COMPTROLLER MAY DISCLOSE TAXPAYER IDENTITY
INFORMATION THAT RELATES TO THE INCOME TAX:

(I)  ON WRITTEN REQUEST OF THE ADMINISTRATOR OF
THE CENTRAL COLLECTION UNIT FOR TAXPAYER IDENTITY INFORMATION, TO
THE ADMINISTRATOR OR OTHER EMPLOYER OR AGENT OF THE UNIT BUT ONLY
FOR PURPOSES OF COLLECTION OF A DEBT THAT THE TAXPAYER OWES TO
THE STATE;

(II)  TO 1 OR MORE COMMERCIAL PRINTERS FOR THE
PURPOSE OF PRINTING THE TAXPAYER IDENTITY INFORMATION ON INCOME
TAX FORMS;

(III)  TO 1 OR MORE COMMERCIAL BANKS FOR THE
PURPOSE OF USING A LOCKBOX SYSTEM FOR INCOME TAX WITHHOLDINGS AND
ESTIMATED TAX FORMS AND PAYMENTS FOR EMPLOYERS;

(IV)  IN LISTS OF NAMES OF PERSONS WHO HAVE
FAILED TO PAY THE INCOME TAX AS REQUIRED IN TITLE 10 OF THIS
ARTICLE AND OTHER RELEVANT INFORMATION THAT THE COMPTROLLER
DETERMINES MAY HELP IN THE COLLECTION OF UNPAID INCOME TAX; AND

(V)  EXCEPT FOR THE IDENTIFYING NUMBERS
DESCRIBED IN SUBSECTION (A)(3) OF THIS SECTION, TO:

1.  1 OR MORE PERSONS WITH WHOM THE
COMPTROLLER HAS CONTRACTED TO OBTAIN TELEPHONE NUMBERS OF
TAXPAYERS FOR USE IN THE COLLECTION OF UNPAID INCOME TAX; OR

2.  THE PRESS OR OTHER MEDIUM FOR THE
PURPOSE OF NOTIFYING PERSONS ENTITLED TO TAX REFUNDS IF, AFTER
REASONABLE EFFORT AND TIME, THE COMPTROLLER HAS BEEN UNABLE TO
LOCATE THOSE PERSONS.

(2)  IF THE COMPTROLLER DISCLOSES TAXPAYER IDENTITY
INFORMATION TO A PERSON UNDER A CONTRACT DESCRIBED IN PARAGRAPH
(1)(V)1. OF THIS SUBSECTION, THE PERSON:

(I) SHALL USE THAT INFORMATION ONLY TO OBTAIN
TELEPHONE NUMBERS FOR THE COMPTROLLER; AND

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