Title 1. Definitions; Rules of Construction; General Provisions — Subtitle 3. General Provisions
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 1-301 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
§ 1–301LinkCopy Citation
(a)
In this section, “tax information” means:
(1)
the amount of income or any particulars disclosed in any return required under any provision of law of this State if the return contains federal return information;
(2)
the amount of income or any particulars disclosed in any application required under § 9-104 of this article; or
(3)
any federal return information required to be attached to or included in a return of this State or to any application required under § 9-104 of this article.
(b)
An officer, employee, former officer, or former employee of the State or any political subdivision of the State may not make known, in any manner, any tax information, except:
(1)
in accordance with proper judicial or legislative order; and
(2)
to an officer of the State or of any political subdivision of the State who by reason of the office has a right to tax information.
Md. Code Ann., Tax-Prop. § 1-302 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
§ 1–302LinkCopy Citation
(a)
In this section, “taxes” includes interest and penalties on taxes.
(b)
The courts of this State shall recognize and enforce liability for taxes imposed by the laws of another state if the other state recognizes and enforces liability for similar taxes imposed by this State.
(c)
An official of another state described in subsection (b) of this section may bring an action in the courts of this State to collect taxes. A certification of the Secretary of State of the other state or comparable official in the District of Columbia is conclusive proof that the official has the authority to collect the taxes.
Md. Code Ann., Tax-Prop. § 1-303 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
§ 1–303LinkCopy Citation
(a)
In this section, “legal holiday” means:
(1)
the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or
(2)
a federal legal holiday.
(b)
Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.
(c)
For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.
Md. Code Ann., Tax-Prop. § 1-304 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
§ 1–304LinkCopy Citation
The Comptroller is responsible for the collection of all State taxes at the rates required by law on the various classes of property determinations against which are certified directly to the Comptroller and on which taxes are payable directly into the Treasury of the State.
Md. Code Ann., Tax-Prop. § 1-305 (2026)
Title 1. Definitions; Rules of Construction; General Provisions
Subtitle 3. General Provisions
§ 1–305LinkCopy Citation
Notwithstanding any other law of the State, the State or any of its units, political subdivisions, or special taxing districts may act as necessary to collect from the United States money that is available for reimbursement for taxes or other charges that have been lost because the United States or one of its units holds title to property in the State.