Maryland Tax - General Section 13-201

Article - Tax - General

§ 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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