1. (1) any tax return, information return, declaration of estimated tax, extension of time to file a return, or claim for refund under this article that is filed with the tax collector by, on behalf of, or with respect to any person and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to or a part of the return;
2. (2) the amount of income or any other particulars disclosed in a tax return required under this article, if the return contains return information, as defined in § 6103 of the Internal Revenue Code;
3. (3) any return or return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under this article; or

4. (4) any information contained in:

   1. (i) an admissions and amusement tax return;
   2. (ii) an alcoholic beverage tax return;
   3. (iii) a bay restoration fee return;
   4. (iv) a boxing and wrestling tax return;
   5. (v) a digital advertising gross revenues tax return;
   6. (vi) an E-9-1-1 fee return;
   7. (vii) a financial institution franchise tax return;
   8. (viii) an inheritance tax return;
   9. (ix) a Maryland estate tax return;
   10. (x) a motor carrier tax return;
   11. (xi) a motor fuel tax return;
   12. (xii) a new tire fee return;
   13. (xiii) an other tobacco products tax return;
   14. (xiv) a public service company franchise tax return;
   15. (xv) a sales and use tax return;
   16. (xvi) a savings and loan association franchise tax return;
   17. (xvii) a tire recycling fee return;
   18. (xviii) a tobacco tax return; or
   19. (xix) a transportation services assessment return.

<Section effective until July 1, 2027. See, also, section 13-201 effective July 1, 2027.>

In this subtitle, “tax information” means:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2017, c. 379, § 1, eff. July 1, 2017; Acts 2024, c. 728, § 1, eff. July 1, 2024; Acts 2025, c. 604, § 1, eff. June 1, 2025.

Formerly Art. 81, § 476.