§ 13-201 “Tax information” defined
§ 13-202 Disclosure by current and former government personnel prohibited
§ 13-203 Exceptions to nondisclosure – In general
§ 13-204 Exceptions to nondisclosure – Admissions and amusement tax information
§ 13-205 Exceptions to nondisclosure – Taxpayer identity information
§ 13-206 Exceptions to nondisclosure – Motor carrier tax information
§ 13-207 Disclosure by income tax return preparer prohibited

Terms Used In Maryland Code > TAX - GENERAL > Title 13 > Subtitle 2 - Confidentiality

  • Administrator: includes an executor and a personal representative. See
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • County: means a county of the State or Baltimore City. See
  • Fraud: Intentional deception resulting in injury to another.
  • including: means includes or including by way of illustration and not by way of limitation. See
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
  • state: means :

    (1) a state, possession, territory, or commonwealth of the United States; or

    (2) the District of Columbia. See