WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(2)  THE DEPARTMENT; AND

(3)  THE MARYLAND TAX COURT.

REVISOR'S NOTE: Item (1) of this section is new language
derived without substantive change from the second
clause of the second sentence of former Art. 81, § 366
and, as it extended provisions relating to the former
retail sales tax to the former use tax, § 399.

Items (2) and (3) of this section are new language
substituted for the second clause of former Art. 81, §
365(f), which allowed disclosures to the "State Tax
Commission of Maryland" and to the "United States
Treasury Department". The substituted language is
based on former Art. 81, § 247A, which provided that
references to the defunct Commission referred to the
Department or, for quasi-judicial functions, the
Maryland Tax Court. The former reference to the
Treasury Department is deleted as unnecessary in light
of § 13-203 of this subtitle.

In item (1) of this section, the defined term "tax
information" and the limitation "that relates to the
sales and use tax" are substituted for the former
words "report" and "return", for clarity.

The Tax - General Article Review Committee notes, for
consideration by the General Assembly, that item (1)
of this section allows disclosures only in cases of
disputes relating to the sales and use tax. The
General Assembly may wish to allow access to
information in connection with a dispute about any
tax. Also, since the term "legal representative of
the State" is vague, the General Assembly may wish to
clarify who has access and, in this regard, to
consider § 13-203(c) of this subtitle, which allows
disclosures to "an officer of the State who, by reason
of the office, has the right to tax information".

The first clause of former Art. 81, § 365(f), which
enabled the Comptroller to ask for information from
"the State Tax Commission ... or the Treasury
Department of the United States", is deleted as
surplusage.

Defined terms: "Comptroller" § 1-101
"Department" § 1-101 "Sales and use tax" § 1-101
"Tax information" § 1-101

13-208. DISCLOSURE BY INCOME TAX RETURN PREPARER PROHIBITED.

(A) "INCOME TAX RETURN PREPARER" DEFINED.

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