2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 2 - Confidentiality
Section 13-204 - Exceptions to Nondisclosure -- Admissions and Amusement Tax Information
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.