§ 13–204
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-204 (2026)
Title 13. Procedure
Subtitle 2. Confidentiality
§ 13–204LinkCopy Citation
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.