(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 rtment 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.
Maryland Legal Code