Maryland Code > TAX – GENERAL > Title 13 > Subtitle 2


§ 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

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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

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