(a) Notwithstanding the provisions of § 9–602 of the Criminal Law Article and subject to subsections (b), (c), (d), and (e) of this section, the Comptroller may monitor and record incoming telephone calls to employees of the Comptroller’s call centers to telephones within the offices of the Comptroller for training, quality control, and employee safety purposes.
(b) Any monitored or recorded telephone call shall contain a notice to the telephone caller that “Your call may be recorded or monitored for training and quality control purposes”.
(c) (1) The Comptroller may record or monitor incoming calls to the automated call distribution system only.
(2) The Comptroller may not record or monitor calls to or from direct individual lines in the Office of the Comptroller.
(d) Notwithstanding any other provision of law, information derived from an incoming telephone call to employees of the Comptroller’s call centers may not be used in any criminal or civil proceeding against any Maryland taxpayer unless the caller has made a personal and imminent threat against an employee or property of the State.
(e) Recorded telephone calls may not be retained by the Office of the Comptroller for longer than 60 days, except:
(1) if the call is to be used solely as a positive example to follow in the training of employees using the Comptroller’s call centers; or
(2) if the caller has made a personal and imminent threat against an employee or property of the State.
Structure Maryland Statutes
Title 2 - Administration by Comptroller
Section 2-102 - Administration Generally
Section 2-105 - Licenses; Evidence of Tax Payment
Section 2-106 - Tax Tables and Schedules
Section 2-107 - Police Authority; Law Enforcement Officers and Prosecutors; Other Units
Section 2-108 - Limitation on Liability for Seizure of Contraband Property or Conveyance
Section 2-109 - Duty to Collect, Account For, and Distribute Tax Revenue
Section 2-111 - Extension of Certain Filing Periods for Individuals Serving in Combat Zones
Section 2-112 - Income Tax Checkoff for Maryland Cancer Fund Contribution
Section 2-113.1 - Income Tax Checkoff for Fair Campaign Financing Fund Contribution
Section 2-114 - Permitted Monitoring and Recording of Telephone Calls
Section 2-115 - Indication of Uninsured Status on Tax Returns