# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 2. Confidentiality

#### Section 13-204

In addition to a disclosure allowed under Sec. 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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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)