Md. Code Ann., Tax-Prop. § 2-207 — § 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.