Md. Code, Tax - General § 13–204

In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow:

(1) the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and

(2) the Maryland Stadium Authority to inspect an admissions and amusement tax return that relates to admissions to a facility owned or leased by the Authority.