In this section, “taxing official” means: as to the federal government: any official of the United States Treasury Department; or any collector of federal taxes; and as to the government of any state, any state official who is responsible under the law of that state for: the assessment process; the imposition of taxes; or the collection of taxes. 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: the assessment process; the imposition of taxes; the collection of taxes; or any other tax matter. The information that the Department may provide under this section may be obtained from: any tax report or return that is filed under law; or any tax audit or investigation. The Department may provide information under this section only if: the Department is satisfied that the information will be used for tax purposes only; and the federal or state government to which the information is to be released provides similar information to the tax officials of this State.