§ 2-207
207 words·~1 min read·
/md/tax-property/2-207A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§2–207.
(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.
(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.