About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.

Statute Text

Article - Tax - General
(a)    (1)   In this subsection, “taxing official” means:
(i)   a unit or official of another state whom the laws of that state charge with the imposition, assessment, or collection of state taxes;
(ii)   an employee of the United States Treasury Department; or
(iii)   a collector of United States taxes.
(2)   The Comptroller or Department may disclose to a taxing official tax information that is contained in any tax report or return, audit of a tax return, or report of a tax investigation and relates to the imposition, assessment, and collection of taxes or to any other matter about taxation generally if:
(i)   the Comptroller or Department is satisfied that the tax information is to be used only for tax purposes;
(ii)   the taxing official’s jurisdiction makes similar information available to the appropriate officials of this State; and
(iii)   in the case of another state, its laws provide for adequate confidentiality of Maryland tax returns or other information.
(b)   Tax information may be disclosed in accordance with a proper judicial order or a legislative order.
(c)   Tax information may be disclosed to:
(1)   an employee or officer of the State who, by reason of that employment or office, has the right to the tax information;
(2)   another tax collector;
(3)   the Maryland Tax Court;
(4)   a legal representative of the State, to review the tax information about a taxpayer:
(i)   who applies for review under this title;
(ii)   who appeals from a determination under this title; or
(iii)   against whom an action to recover tax or a penalty is pending or will be initiated under this title;
(5)   any license issuing authority of the State required by State law to verify through the Comptroller that an applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor, Licensing, and Regulation or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection;
(6)   a local official as defined in § 13–925 of this title to the extent necessary to administer Subtitle 9, Part V of this title;
(7)   a federal official as defined in § 13–930 of this title to the extent necessary to administer Part VI of this subtitle; and
(8)   the Department of Health and Mental Hygiene in accordance with:
(i)   the federal Children’s Health Insurance Program Reauthorization Act of 2009; and
(ii)   § 10–211.1 of this article.
(d)   Tax information may be disclosed and published as statistics that are classified in a manner that prevents the identification of a particular return and the information contained in a particular return.