<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-201" future_version_removed="true" title_number="13" title_name="Procedure" subtitle_number="2" subtitle_name="Confidentiality">
  <text>In this subtitle, “tax information” means:</text>
  <level label="1">
    <text>any tax return, information return, declaration of estimated tax, extension of time to file a return, or claim for refund under this article that is filed with the tax collector by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to or a part of the return;</text>
  </level>
  <level label="2">
    <text>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;</text>
  </level>
  <level label="3">
    <text>any return or 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</text>
  </level>
  <level label="4">
    <text>any information contained in:</text>
    <level label="i">
      <text>an admissions and amusement tax return;</text>
    </level>
    <level label="ii">
      <text>an alcoholic beverage tax return;</text>
    </level>
    <level label="iii">
      <text>a bay restoration fee return;</text>
    </level>
    <level label="iv">
      <text>a boxing and wrestling tax return;</text>
    </level>
    <level label="v">
      <text>a digital advertising gross revenues tax return;</text>
    </level>
    <level label="vi">
      <text>an E–9–1–1 fee return;</text>
    </level>
    <level label="vii">
      <text>a financial institution franchise tax return;</text>
    </level>
    <level label="viii">
      <text>an inheritance tax return;</text>
    </level>
    <level label="ix">
      <text>a Maryland estate tax return;</text>
    </level>
    <level label="x">
      <text>a motor carrier tax return;</text>
    </level>
    <level label="xi">
      <text>a motor fuel tax return;</text>
    </level>
    <level label="xii">
      <text>a new tire fee return;</text>
    </level>
    <level label="xiii">
      <text>an other tobacco products tax return;</text>
    </level>
    <level label="xiv">
      <text>a public service company franchise tax return;</text>
    </level>
    <level label="xv">
      <text>a sales and use tax return;</text>
    </level>
    <level label="xvi">
      <text>a savings and loan association franchise tax return;</text>
    </level>
    <level label="xvii">
      <text>a tire recycling fee return;</text>
    </level>
    <level label="xviii">
      <text>a tobacco tax return; or</text>
    </level>
    <level label="xix">
      <text>a transportation services assessment return.</text>
    </level>
  </level>
</section>
