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2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 2 - Confidentiality
Section 13-204 - Exceptions to Nondisclosure -- Admissions and Amusement Tax Information
Universal Citation:
MD. Tax - General Code Ann. § 13-204 (2021)
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In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow:
(1) the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and
(2) the Maryland Stadium Authority to inspect an admissions and amusement tax return that relates to admissions to a facility owned or leased by the Authority.
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