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§ 13-201. Tax information defined

West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2017

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 2. Confidentiality (Refs & Annos)
Effective: July 1, 2017
MD Code, Tax - General, § 13-201
§ 13-201. Tax information defined
In this subtitle, “tax information” means:
(1) the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code;
(2) any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or
(3) any information contained in:
(i) an admissions and amusement tax return;
(ii) an alcoholic beverage tax return;
(iii) a bay restoration fee return;
(iv) a boxing and wrestling tax return;
(v) an E-9-1-1 fee return;
(vi) a financial institution franchise tax return;
(vii) an inheritance tax return;
(viii) a Maryland estate tax return;
(ix) a motor carrier tax return;
(x) a motor fuel tax return;
(xi) an other tobacco products tax return;
(xii) a public service company franchise tax return;
(xiii) a sales and use tax return;
(xiv) a savings and loan association franchise tax return;
(xv) a tire recycling fee return;
(xvi) a tobacco tax return; or
(xvii) a transportation services assessment return.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2017, c. 379, § 1, eff. July 1, 2017.
Formerly Art. 81, § 476.
MD Code, Tax - General, § 13-201, MD TAX GENERAL § 13-201
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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