2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 2 - Confidentiality
Section 13-201 - "Tax Information" Defined
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.
