# Tax - Property (GTP)

## Title 2. State Department of Assessments and Taxation

### Subtitle 2. Powers and Duties

#### Section 2-207

(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.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)