Maryland § 2-207
Full text of Maryland Maryland Code § 2-207, with citation guidance and answers to common questions.
§ 2-207.
(a) In this section, “taxing official” means:
(1) as to the federal government:
(i) any official of the United States Treasury Department; or
(ii) any collector of federal taxes; and
(2) as to the government of any state, any state official who is responsible under the law of that state for:
(i) the assessment process;
(ii) the imposition of taxes; or
(iii) the collection of taxes.
(b) (1) Subject to subsection (c) of this section and notwithstanding any other provision of law, the Department may provide a tax official of another state or of the federal government with information that relates to:
(i) the assessment process;
(ii) the imposition of taxes;
(iii) the collection of taxes; or
(iv) any other tax matter.
(2) The information that the Department may provide under this section may be obtained from:
(i) any tax report or return that is filed under law; or
(ii) any tax audit or investigation.
(c) The Department may provide information under this section only if:
(1) the Department is satisfied that the information will be used for tax purposes only; and
(2) the federal or state government to which the information is to be released provides similar information to the tax officials of this State.
Frequently Asked Questions About Maryland § 2-207
What does Maryland Code § 2-207 cover?
Section 2-207 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 2-207?
A common citation format is "Maryland Code § 2-207" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 2-207 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.