LAWS OF MARYLAND

an officer or employee in former Art. 81, § 300(b) and
(c)(5)(ii) -- now subsection (b)(1)(i) and (2) of this
section -- and the reference to only an employee in
former Art. 81, § 300(c)(4) -- now subsection
(b)(1)(iii) of this section.

Defined terms: "Comptroller" § 1-101

"Income tax" § 1-101 "Internal Revenue Code" § 1-101

"Person" § 1-101

13-206. SAME -- MOTOR CARRIER TAX INFORMATION.

IN ADDITION TO A DISCLOSURE ALLOWED UNDER § 13-203 OF THIS
SUBTITLE, THE COMPTROLLER MAY MAKE AN AGREEMENT WITH THE
APPROPRIATE AUTHORITY OF ANY OTHER STATE THAT HAS LAWS SIMILAR TO
THE MOTOR CARRIER TAX LAWS FOR COOPERATIVE AUDITS OF MOTOR
CARRIER TAX RETURNS AND REPORTS.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 415.

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

The defined term "state" is substituted for the former
word "jurisdictions", for clarity.

The second sentence of former Art. 81, § 415, which
provided that "officers and employees" of another
state are "deemed authorized agents of this State" for
purposes of conducting the cooperative audit under
this section, is deleted as unnecessary in light of
the specific authorization under this section.

Defined terms: "Comptroller" §. 1-101

"Motor carrier tax" § 1-101 "State" § 1-101

13-207. SAME -- SALES AND USE TAX INFORMATION.

IN ADDITION TO A DISCLOSURE ALLOWED UNDER § 13-203 OF THIS
SUBTITLE, THE COMPTROLLER MAY DISCLOSE TAX INFORMATION THAT
RELATES TO THE SALES AND USE TAX TO:

(1) A LEGAL REPRESENTATIVE OF THE STATE, TO REVIEW
SALES AND USE TAX INFORMATION ABOUT A TAXPAYER:

(I)  WHO APPLIES FOR REVIEW UNDER THIS TITLE;

(II)  WHO APPEALS FROM A DETERMINATION UNDER
THIS TITLE; OR

(III)  AGAINST WHOM AN ACTION TO RECOVER SALES
AND USE TAX OR A PENALTY IS PENDING OR WILL BE INITIATED UNDER
THIS TITLE;

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Ch. 2