Section 13-201 - "Tax information" defined. - Maryland Statutes

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Statutes > Maryland > Tax-general > Title-13 > Subtitle-2 > 13-201

§ 13-201. "Tax information" defined.

In this subtitle, "tax information" means:

(1) 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;

(2) any 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

(3) any information contained in:

(i) an admissions and amusement tax return; or

(ii) a sales and use tax return.

[An. Code 1957, art. 81, § 476; 1988, ch. 2, § 1.]

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-2 > 13-201

§ 13-201. "Tax information" defined.

In this subtitle, "tax information" means:

(1) 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;

(2) any 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

(3) any information contained in:

(i) an admissions and amusement tax return; or

(ii) a sales and use tax return.

[An. Code 1957, art. 81, § 476; 1988, ch. 2, § 1.]

State Codes and Statutes

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State Codes and Statutes

Statutes > Maryland > Tax-general > Title-13 > Subtitle-2 > 13-201

§ 13-201. "Tax information" defined.

In this subtitle, "tax information" means:

(1) 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;

(2) any 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

(3) any information contained in:

(i) an admissions and amusement tax return; or

(ii) a sales and use tax return.

[An. Code 1957, art. 81, § 476; 1988, ch. 2, § 1.]