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

MD Tax-Prop Code § 2-207 (2019) (N/A)
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(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.

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