WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(II) MAY NOT USE ANY TELEPHONE NUMBER OR
TAXPAYER IDENTITY INFORMATION OR DISCLOSE THE INFORMATION TO ANY
OTHER PERSON.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
300(b), (c), and, as it related to the publication of
lists, (e).

The introductory clauses of subsections (a)   and (b)(1)

of this section, "[i]n addition to a    disclosure

allowed under § 13-203 of this subtitle", are added
for clarity.

In the introductory language of subsection (a) of this
section, the term "taxpayer identity information" is
substituted, as the defined term, for the former term
"taxpayer identity", for clarity.

Also in the introductory language of subsection (a) of
this section, the word "taxpayer's" is substituted for
the former phrase "of a person with respect to whom a
return is filed" and the former words "the person's",
for brevity and clarity.

In subsection (a)(2) of this section, the word
"mailing", which formerly modified the word "address",
is deleted as surplusage.

In subsection (a)(3) of this section, the former
reference to "any combination thereof" is deleted as
surplusage.

In item (2) and the introductory language of
subsection (b) of this section, the defined term
"taxpayer identity information" is substituted for the
former references to the "mailing address, complete
name, and social security number of any taxpayer owing
a debt to the State" and "names, addresses, and
taxpayer identifying numbers (as described in § 6109
of the Internal Revenue Code)", for clarity and
brevity.

In the introductory language of subsection (b)(1) of
this section, the clause "that relates to the income
tax" is added for clarity.

Also in the introductory language of subsection (b)(1)
of this section, the former references to "any
authorized officer or employee of the Comptroller's
office" and to "any authorized employee of the
Comptroller's office" are deleted as included in the
defined term "Comptroller". These deletions avoid the
ambiguity caused by the omission of any reference to

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