Section 2-207 - Provision of tax information to other jurisdictions. - Maryland Statutes

§ 2-207. Provision of tax information to other jurisdictions.
 

(a)  "Taxing official" defined.- 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)  In general.-  

(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)  Limited purpose; reciprocity.- 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. 
 

[1985, ch. 8, § 2.]