In this subsection, “taxing official” means: a unit or official of another state whom the laws of that state charge with the imposition, assessment, or collection of state taxes; an employee of the United States Treasury Department; a collector of United States taxes; or a United States Department of Justice attorney, including a United States Attorney. The Comptroller or Department may disclose to a taxing official tax information that is contained in any tax report or return, audit of a tax return, or report of a tax investigation and relates to the imposition, assessment, and collection of taxes or to any other matter about taxation generally if: the Comptroller or Department is satisfied that the tax information is to be used only for tax purposes; the taxing official’s jurisdiction makes similar information available to the appropriate officials of this State; and in the case of another state, its laws provide for adequate confidentiality of Maryland tax returns or other information. Tax information may be disclosed in accordance with a proper judicial order or a legislative order. Subject to subsections (f) and (g) of this section, tax information may be disclosed to: an employee or officer of the State who, by reason of that employment or office, has the right to the tax information; another tax collector; the Maryland Tax Court; a legal representative of the State, to review the tax information about a taxpayer: who applies for review under this title; who appeals from a determination under this title; or against whom an action to recover tax or a penalty is pending or will be initiated under this title; any license issuing authority of the State required by State law to verify through the Comptroller that an applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection; a local official as defined in § 13–925 of this title to the extent necessary to administer Subtitle 9, Part V of this title; a federal official as defined in § 13–930 of this title to the extent necessary to administer Subtitle 9, Part VI of this title; the Maryland Department of Health in accordance with the federal Children’s Health Insurance Program Reauthorization Act of 2009; the State Board of Individual Tax Preparers; the Alcohol, Tobacco, and Cannabis Commission; the Maryland 9–1–1 Board; a person or governmental entity authorized by the Comptroller in writing to receive tax information for the purpose of identifying, preventing, or responding to fraud, provided that the tax information is: anonymized to the extent possible consistent with the information’s intended use; and in addition to any other protections and safeguards under law, subject to any protections and safeguards set forth by the Comptroller in the written authorization; the Maryland Higher Education Commission; subject to subsection (e) of this section, the Maryland Small Business Retirement Savings Board and its authorized contractors for the purpose of administering the Maryland Small Business Retirement Savings Program and Trust as authorized under Title 12 of the Labor and Employment Article; the Maryland Department of Labor and the Maryland Department of Commerce to the extent necessary to: administer the temporary relief programs established under Chapters 2 and 3 of the Acts of the General Assembly of 2024; or detect and prevent fraudulent claims for relief or avoidance of required repayment under the temporary relief programs; the Maryland Cannabis Administration; a person, governmental entity, or tax compliance organization for the purpose of assisting the Comptroller in tax compliance activity; and the Maryland Department of Labor to the extent necessary to: administer the Federal Government Employee Assistance Loan Fund under § 7–327 of the State Finance and Procurement Article; or detect and prevent fraudulent claims for relief or avoidance of repayment required under § 7–327 of the State Finance and Procurement Article. Tax information may be disclosed and published as statistics that are classified in a manner that prevents the identification of a particular return and the information contained in a particular return. Tax information disclosed in accordance with subsection (c)(14) of this section: shall include only the following tax information of business entities: the business entity’s federal employer identification number; the name of the business entity; the physical address of the business entity; the mailing address of the business entity; and the business entity’s contact name, e–mail address, and phone number; shall only be disclosed to the extent that the Comptroller has received the requested information from State tax filings; need not be validated by the Comptroller prior to disclosure to the Maryland Small Business Retirement Savings Board and its authorized contractors; may not include any information the Comptroller is prohibited from disclosing or redisclosing under federal law; may not include tax information of individuals; may be used only for the specific purpose authorized by the Comptroller; and in addition to any other protections and safeguards under law, shall be subject to any protections and safeguards set forth by the Comptroller in the written authorization. Except as provided in subsection (g) of this section, before disclosing confidential tax information under subsection (c) of this section, the Comptroller may, in its sole discretion, require the person or governmental entity to whom the information is to be disclosed to enter into a binding, written agreement regarding the use and security of the tax information, the terms of which shall be prescribed by the Comptroller according to the Comptroller’s data security policies and be consistent with State and federal requirements. Before disclosing tax information under subsection (c)(9), (12), (14), (15), (16), or (17) of this section, the Comptroller shall require the party to whom the tax information is to be disclosed to enter into a binding, written agreement regarding the use and security of the tax information, the terms of which shall be: prescribed by the Comptroller according to the Comptroller’s data security policies; consistent with State and federal requirements, including § 6103(a) of the Internal Revenue Code; and in compliance with § 6103(b)(5)(B)(iii) of the Internal Revenue Code, by substituting “Comptroller” for “Secretary”. The Comptroller shall adequately supervise the recipient of the tax information under subsection (c)(9), (12), (14), (15), or (17) of this section at all times.