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§ 13-201. "Tax information" defined

MD Tax-Gen Code § 13-201 (2019) (N/A)
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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.

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§ 13-202. Disclosure by current and former government personnel prohibited