Ch. 137                                    2004 LAWS OF MARYLAND

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

13-804.

(b)     The Comptroller may request from a financial institution information and
assistance to enable the Comptroller to enforce the tax laws of the State.

(c)      (1) The Comptroller may request not more than four times a year from a
financial institution the information set forth in subsection (d)(2) of this section
concerning any obligor who is delinquent in the payment of taxes.

(2) A request for information by the Comptroller under paragraph (1) of
this subsection shall:

(i) contain:

1.       the full name of the obligor and any other names known to
be used by the obligor; and

2.       the Social Security number or other taxpayer
identification number of the obligor; and

(ii) be transmitted to the financial institution in an electronic
format unless the financial institution specifically asks the Comptroller to submit the
request in writing.

(d)     (1) Within 30 days after a financial institution receives a request for
information under subsection (c) of this section, the financial institution shall, with
respect to each obligor whose name the Comptroller submitted to the financial
institution, submit a report to the Comptroller.

(2) (I) [The] EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS
PARAGRAPH, THE report described in paragraph (1) of this subsection shall contain, to
the extent reflected in the records of the financial institution:

[(i)] 1. the full name of the obligor;

[(ii)] 2. the address of the obligor;

[(iii)] 3. the Social Security number or other taxpayer
identification number of the obligor;

[(iv)] 4. any other identifying information needed to ensure
positive identification of the obligor; and

[(v)] 5. for each account of the obligor, the obligor's account
number and balance.

(II) FOR A FINANCIAL INSTITUTION THAT SUBMITS REPORTS
THROUGH THE FEDERAL PARENT LOCATOR SERVICE UNDER 42 U.S.C. § 666(A)(17),
THE REPORT DESCRIBED IN PARAGRAPH (1) OF THIS SUBSECTION MAY CONTAIN

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