|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PARRIS N. GLENDENING, Governor
|
|
Ch. 33
|
|
|
|
|
|
|
|
|
|
|
|
|
|
(2) IN THE CASE OF A DEPENDENT'S BIRTH, AS OF THE DATE OF THE
DEPENDENT'S BIRTH; AND
(3) IN THE CASE OF A DEPENDENT'S ADOPTION OR PLACEMENT FOR
ADOPTION, THE DATE OF ADOPTION OR PLACEMENT FOR ADOPTION, WHICHEVER
OCCURS FIRST.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2000.
Approved April 25, 2000.
|
|
|
|
|
|
|
|
|
|
CHAPTER 33
(Senate Bill 55)
AN ACT concerning
Taxpayer Identification Information - Confidentiality
FOR the purpose of allowing the Comptroller to disclose certain taxpayer identity
information to certain persons for certain purposes; extending certain provisions
allowing the disclosure of certain taxpayer identity information to certain taxes;
and generally relating to the disclosure of certain taxpayer identity information
by the Comptroller for certain purposes.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-205
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
13-205.
(a) 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) (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] TAXES ADMINISTERED BY THE COMPTROLLER UNDER § 2-102 OF THIS ARTICLE:
|
|
|
|
|
|
|
|
|
|
- 391 -
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
 |
