EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*sb0272*
SENATE BILL 272
Q7 2lr1104
By: Senator Guzzone (By Request – Comptroller)
Introduced and read first time: January 17, 2022
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Disclosure of Tax Information – Fraud Identification, Prevention, or Response 2
FOR the purpose of authorizing, subject to certain limitations, the disclosure of tax 3
information to certain persons or governmental entities authorized by the 4
Comptroller to receive the tax information for the purpose of identifying, preventing, 5
or responding to fraud; and generally relating to the disclosure of tax information. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – General 8
Section 13–203(c) 9
Annotated Code of Maryland 10
(2016 Replacement Volume and 2021 Supplement) 11
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
Article – Tax – General 14
13–203. 15
(c) Tax information may be disclosed to: 16
(1) an employee or officer of the State who, by reason of that employment 17
or office, has the right to the tax information; 18
(2) another tax collector; 19
(3) the Maryland Tax Court; 20
(4) a legal representative of the State, to review the tax information about 21
a taxpayer: 22 2 SENATE BILL 272
(i) who applies for review under this title; 1
(ii) who appeals from a determination under this title; or 2
(iii) against whom an action to recover tax or a penalty is pending or 3
will be initiated under this title; 4
(5) any license issuing authority of the State required by State law to verify 5
through the Comptroller that an applicant has paid all undisputed taxes a nd 6
unemployment insurance contributions payable to the Comptroller or the Secretary of 7
Labor or that the applicant has provided for payment in a manner satisfactory to the unit 8
responsible for collection; 9
(6) a local official as defined in § 13–925 of this title to the extent necessary 10
to administer Subtitle 9, Part V of this title; 11
(7) a federal official as defined in § 13–930 of this title to the extent 12
necessary to administer Subtitle 9, Part VI of this title; 13
(8) the Maryland Department of Health in accordance with the federal 14
Children’s Health Insurance Program Reauthorization Act of 2009; 15
(9) the State Board of Individual Tax Preparers; 16
(10) the Alcohol and Tobacco Commission; [and] 17
(11) the Emergency Number Systems Board; AND 18
(12) A PERSON OR GOVERNME NTAL ENTITY AUTHORIZED BY THE 19
COMPTROLLER IN WRITIN G TO RECEIVE TAX INF ORMATION FOR THE PUR POSE OF 20
IDENTIFYING, PREVENTING , OR RESPONDING TO FRA UD, PROVIDED THAT THE TAX 21
INFORMATION IS : 22
(I) ANONYMIZED TO THE EX TENT POSSIBLE CONSIS TENT WITH 23
THE INFORMATION ’S INTENDED USE ; AND 24
(II) IN ADDITION TO ANY O THER PROTECTIONS AND 25
SAFEGUARDS UNDER LAW , SUBJECT TO ANY PROTE CTIONS AND SAFEGUARD S SET 26
FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATIO N. 27
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 28
October 1, 2022. 29