Maryland Statutes
Subtitle 2 - Confidentiality
Section 13-201 - "Tax Information" Defined

In this subtitle, “tax information” means:
        (1)    the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code;
        (2)    any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or
        (3)    any information contained in:
            (i)    an admissions and amusement tax return;
            (ii)    an alcoholic beverage tax return;
            (iii)    a bay restoration fee return;
            (iv)    a boxing and wrestling tax return;
            (v)    an E–9–1–1 fee return;
            (vi)    a financial institution franchise tax return;
            (vii)    an inheritance tax return;
            (viii)    a Maryland estate tax return;
            (ix)    a motor carrier tax return;
            (x)    a motor fuel tax return;
            (xi)    an other tobacco products tax return;
            (xii)    a public service company franchise tax return;
            (xiii)    a sales and use tax return;
            (xiv)    a savings and loan association franchise tax return;
            (xv)    a tire recycling fee return;
            (xvi)    a tobacco tax return; or
            (xvii)    a transportation services assessment return.

Structure Maryland Statutes