{"data":{"id":"us-md/md.-code-tax-property-2-207","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 2–207","heading":"","body":"(a) In this section, “taxing official” means:\n(1) as to the federal government:\n(i) any official of the United States Treasury Department; or\n(ii) any collector of federal taxes; and\n(2) as to the government of any state, any state official who is responsible under the law of that state for:\n(i) the assessment process;\n(ii) the imposition of taxes; or\n(iii) the collection of taxes.\n(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:\n(i) the assessment process;\n(ii) the imposition of taxes;\n(iii) the collection of taxes; or\n(iv) any other tax matter.\n(2) The information that the Department may provide under this section may be obtained from:\n(i) any tax report or return that is filed under law; or\n(ii) any tax audit or investigation.\n(c) The Department may provide information under this section only if:\n(1) the Department is satisfied that the information will be used for tax purposes only; and\n(2) the federal or state government to which the information is to be released provides similar information to the tax officials of this State.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=2-207","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"c348bb891e3a448a2c9de55f3095bf69cfbffbe1c7e9c091f47a6976424ca417","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-2-206","next":"us-md/md.-code-tax-property-2-208"},"notice":"GroundRules: Original legal text. Not legal advice."}