<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-205" title_number="13" title_name="Procedure" subtitle_number="2" subtitle_name="Confidentiality">
  <level label="a">
    <text>In this section, “taxpayer identity information” means a taxpayer’s:</text>
    <level label="1">
      <text>name;</text>
    </level>
    <level label="2">
      <text>address; and</text>
    </level>
    <level label="3">
      <text>identifying number, as described in § 6109 of the Internal Revenue Code.</text>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>In addition to a disclosure allowed in § 13-203 of this subtitle, the Comptroller may disclose taxpayer identity information that relates to the taxes administered by the Comptroller under § 2-102 of this article:</text>
      <level label="i">
        <text>on written request of the administrator of the Central Collection Unit for taxpayer identity information, to the administrator or other employer or agent of the Unit but only for purposes of collection of a debt that the taxpayer owes to the State;</text>
      </level>
      <level label="ii">
        <text>to 1 or more commercial printers for the purpose of printing the taxpayer identity information on tax forms;</text>
      </level>
      <level label="iii">
        <text>to 1 or more commercial entities for the purpose of using a lockbox or similar system for tax forms and payments;</text>
      </level>
      <level label="iv">
        <text>in lists of names of persons who have failed to pay the tax as required in this article and other relevant information that the Comptroller determines may help in the collection of unpaid tax; and</text>
      </level>
      <level label="v">
        <text>except for the identifying numbers described in subsection (a)(3) of this section, to:</text>
        <level label="1">
          <text>1 or more persons with whom the Comptroller has contracted to obtain telephone numbers of taxpayers for use in the collection of unpaid tax; or</text>
        </level>
        <level label="2">
          <text>the press or other medium for the purpose of notifying persons entitled to tax refunds if, after reasonable effort and time, the Comptroller has been unable to locate those persons.</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>If the Comptroller discloses taxpayer identity information to a person under a contract described in paragraph (1)(v)1 of this subsection, the person:</text>
      <level label="i">
        <text>shall use that information only to obtain telephone numbers for the Comptroller; and</text>
      </level>
      <level label="ii">
        <text>may not use any telephone number or taxpayer identity information or disclose the information to any other person.</text>
      </level>
    </level>
  </level>
</section>
