LAWRENCE J. HOGAN, JR., Governor Ch. 357
– 1 –
Chapter 357
(Senate Bill 272)
AN ACT concerning
Disclosure of Tax Information – Fraud Identification, Prevention, or Response
FOR the purpose of authorizing, subject to certain limitations, the disclosure of tax
information to certain persons or governmental entities authorized by the
Comptroller to receive the tax information for the purpose of identifying, preventing,
or responding to fraud; and generally relating to the disclosure of tax information.
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 13–203(c)
Annotated Code of Maryland
(2016 Replacement Volume and 2021 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – General
13–203.
(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 Ch. 357 2022 LAWS OF MARYLAND
– 2 –
unemployment insurance contributions payable to the Comptroller or the Secretary of
Labor 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 Subtitle 9, Part VI of this title;
(8) the Maryland Department of Health in accordance with the federal
Children’s Health Insurance Program Reauthorization Act of 2009;
(9) the State Board of Individual Tax Preparers;
(10) the Alcohol and Tobacco Commission; [and]
(11) the Emergency Number Systems Board; AND
(12) A PERSON OR GOVERNME NTAL ENTITY AUTHORIZED BY THE
COMPTROLLER IN WRITIN G TO RECEIVE TAX INF ORMATION FOR THE PUR POSE OF
IDENTIFYING, PREVENTING , OR RESPONDING TO FRA UD, PROVIDED THAT THE TAX
INFORMATION IS :
(I) ANONYMIZED TO THE EX TENT POSSIBLE CONSIS TENT WITH
THE INFORMATION ’S INTENDED USE ; AND
(II) IN ADDITION TO ANY O THER PROTECTIONS AND
SAFEGUARDS UNDER LAW , SUBJECT TO ANY PROTE CTIONS AND SAFEGUARD S SET
FORTH BY THE COMPTROLLER IN THE WR ITTEN AUTHORIZATIO N.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2022.
Approved by the Governor, May 16, 2022.