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Current as of December 31, 2021 | Updated by FindLaw Staff
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.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 13-201 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-13-201/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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