2013 Maryland Code
TAX - GENERAL
§ 13-201 - "Tax information" defined


MD Tax-Gen Code § 13-201 (2013) What's This?

§13-201.

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; or

(ii) a sales and use tax return.

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