In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller may make an agreement with the appropriate authority of any other state that has laws similar to the motor carrier tax laws for cooperative audits of motor carrier tax returns and reports.
Structure Maryland Statutes
Section 13-201 - "Tax Information" Defined
Section 13-202 - Disclosure by Current and Former Government Personnel Prohibited
Section 13-203 - Exceptions to Nondisclosure -- in General
Section 13-204 - Exceptions to Nondisclosure -- Admissions and Amusement Tax Information
Section 13-205 - Exceptions to Nondisclosure -- Taxpayer Identity Information
Section 13-206 - Exceptions to Nondisclosure -- Motor Carrier Tax Information
Section 13-207 - Disclosure by Income Tax Return Preparer Prohibited