Maryland Statutes
Part I - In General
Section 2-207 - Provision of Tax Information to Other Jurisdictions

(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.

Structure Maryland Statutes