(a) In this section, "taxing official" means: (1) as to the federal government: (i) any official of the United States Treasury Department; or (ii) any collector of federal taxes; and (2) as to the government of any state, any state official who is responsible under the law of that state for: (i) the assessment process; (ii) the imposition of taxes; or (iii) the collection of taxes. (b) (1) Subject to subsection (c) of this section and notwithstanding any other provision of law, the Department may provide a tax official of another state or of the federal government with information that relates to: (i) the assessment process; (ii) the imposition of taxes; (iii) the collection of taxes; or (iv) any other tax matter. (2) The information that the Department may provide under this section may be obtained from: (i) any tax report or return that is filed under law; or (ii) any tax audit or investigation. (c) The Department may provide information under this section only if: (1) the Department is satisfied that the information will be used for tax purposes only; and (2) the federal or state government to which the information is to be released provides similar information to the tax officials of this State.
‹ Prev All Maryland sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.