§ 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.