§ 2–207
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 2-207 (2026)
Title 2. State Department of Assessments and Taxation
Subtitle 2. Powers and Duties
§ 2–207LinkCopy Citation
(a)
In this section, “taxing official” means:
(1)
as to the federal government:
(i)
any official of the United States Treasury Department; or
(ii)
any collector of federal taxes; and
(2)
as to the government of any state, any state official who is responsible under the law of that state for:
(i)
the assessment process;
(ii)
the imposition of taxes; or
(iii)
the collection of taxes.
(b)
(1)
Subject to subsection (c) of this section and notwithstanding any other provision of law, the Department may provide a tax official of another state or of the federal government with information that relates to:
(i)
the assessment process;
(ii)
the imposition of taxes;
(iii)
the collection of taxes; or
(iv)
any other tax matter.
(2)
The information that the Department may provide under this section may be obtained from:
(i)
any tax report or return that is filed under law; or
(ii)
any tax audit or investigation.
(c)
The Department may provide information under this section only if:
(1)
the Department is satisfied that the information will be used for tax purposes only; and
(2)
the federal or state government to which the information is to be released provides similar information to the tax officials of this State.