Home Table of Contents

§ 13-203. Exceptions to disclosure restrictions

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023 to June 30, 2025

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 2. Confidentiality (Refs & Annos)
Effective: July 1, 2023 to June 30, 2025
MD Code, Tax - General, § 13-203
§ 13-203. Exceptions to disclosure restrictions
<Section effective until July 1, 2025. See, also, section 13-203 effective July 1, 2025.>
Taxing official defined
(a)(1) In this subsection, “taxing official” means:
(i) a unit or official of another state whom the laws of that state charge with the imposition, assessment, or collection of state taxes;
(ii) an employee of the United States Treasury Department;
(iii) a collector of United States taxes; or
(iv) a United States Department of Justice attorney, including a United States Attorney.
(2) The Comptroller or Department may disclose to a taxing official tax information that is contained in any tax report or return, audit of a tax return, or report of a tax investigation and relates to the imposition, assessment, and collection of taxes or to any other matter about taxation generally if:
(i) the Comptroller or Department is satisfied that the tax information is to be used only for tax purposes;
(ii) the taxing official's jurisdiction makes similar information available to the appropriate officials of this State; and
(iii) in the case of another state, its laws provide for adequate confidentiality of Maryland tax returns or other information.
Judicial or legislative orders
(b) Tax information may be disclosed in accordance with a proper judicial order or a legislative order.
Officials with right to view tax information
(c) Tax information may be disclosed to:
(1) an employee or officer of the State who, by reason of that employment or office, has the right to the tax information;
(2) another tax collector;
(3) the Maryland Tax Court;
(4) a legal representative of the State, to review the tax information about a taxpayer:
(i) who applies for review under this title;
(ii) who appeals from a determination under this title; or
(iii) against whom an action to recover tax or a penalty is pending or will be initiated under this title;
(5) any license issuing authority of the State required by State law to verify through the Comptroller that an applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection;
(6) a local official as defined in § 13-925 of this title to the extent necessary to administer Subtitle 9, Part V of this title;
(7) a federal official as defined in § 13-930 of this title to the extent necessary to administer Subtitle 9, Part VI of this title;
(8) the Maryland Department of Health in accordance with the federal Children's Health Insurance Program Reauthorization Act of 2009;
(9) the State Board of Individual Tax Preparers;
(10) the Alcohol and Tobacco Commission;
(11) the Maryland 9-1-1 Board;
(12) a person or governmental entity authorized by the Comptroller in writing to receive tax information for the purpose of identifying, preventing, or responding to fraud, provided that the tax information is:
(i) anonymized to the extent possible consistent with the information's intended use; and
(ii) in addition to any other protections and safeguards under law, subject to any protections and safeguards set forth by the Comptroller in the written authorization;
(13) the Maryland Higher Education Commission;
(14) a hospital, the Health Services Cost Review Commission, the Department of Human Services, the Maryland Department of Health, and the State Department of Education, to the extent necessary to administer § 19-214.4 of the Health--General Article; and
(15) subject to subsection (e) of this section, the Maryland Small Business Retirement Savings Board and its authorized contractors for the purpose of administering the Maryland Small Business Retirement Savings Program and Trust as authorized under Title 12 of the Labor and Employment Article.
Publication of statistics
(d) Tax information may be disclosed and published as statistics that are classified in a manner that prevents the identification of a particular return and the information contained in a particular return.
Limitations on disclosure
(e) Tax information disclosed in accordance with subsection (c)(15) of this section:
(1) shall include only the following tax information of business entities:
(i) the business entity's federal employer identification number;
(ii) the name of the business entity;
(iii) the physical address of the business entity;
(iv) the mailing address of the business entity; and
(v) the business entity's contact name, e-mail address, and phone number;
(2) shall only be disclosed to the extent that the Comptroller has received the requested information from State tax filings;
(3) need not be validated by the Comptroller prior to disclosure to the Maryland Small Business Retirement Savings Board and its authorized contractors;
(4) may not include any information the Comptroller is prohibited from disclosing or redisclosing under federal law;
(5) may not include tax information of individuals;
(6) may be used only for the specific purpose authorized by the Comptroller; and
(7) in addition to any other protections and safeguards under law, shall be subject to any protections and safeguards set forth by the Comptroller in the written authorization.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1; Acts 2003, c. 203, § 24, eff. July 1, 2003; Acts 2005, c. 444, § 3, eff. July 1, 2005; Acts 2006, c. 577, § 1, eff. July 1, 2006; Acts 2010, c. 734, § 1, eff. July 1, 2010; Acts 2017, c. 62, § 1, eff. April 11, 2017; Acts 2017, c. 379, § 1, eff. July 1, 2017; Acts 2018, c. 12, § 1, eff. April 5, 2018; Acts 2019, c. 8, § 5; Acts 2019, c. 12, § 1, eff. Jan. 1, 2021; Acts 2020, c. 604, § 1, eff. May 8, 2020; Acts 2020, c. 605, § 1, eff. May 8, 2020; Acts 2022, c. 357, § 1, eff. Oct. 1, 2022; Acts 2022, c. 639, § 1, eff. July 1, 2022; Acts 2022, c. 640, § 1, eff. July 1, 2022; Acts 2023, c. 310, § 1, eff. July 1, 2023; Acts 2023, c. 311, § 1, eff. July 1, 2023; Acts 2023, c. 337, § 1, eff. June 1, 2023; Acts 2023, c. 338, § 1, eff. June 1, 2023.
Formerly Art. 81, §§ 254, 300, 476.
MD Code, Tax - General, § 13-203, MD TAX GENERAL § 13-203
Current with all legislation from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document