"Tax information" defined

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    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;

            (ii)    an alcoholic beverage tax return;

            (iii)    a bay restoration fee return;

            (iv)    a boxing and wrestling tax return;

            (v)    an E–9–1–1 fee return;

            (vi)    a financial institution franchise tax return;

            (vii)    an inheritance tax return;

            (viii)    a Maryland estate tax return;

            (ix)    a motor carrier tax return;

            (x)    a motor fuel tax return;

            (xi)    an other tobacco products tax return;

            (xii)    a public service company franchise tax return;

            (xiii)    a sales and use tax return;

            (xiv)    a savings and loan association franchise tax return;

            (xv)    a tire recycling fee return;

            (xvi)    a tobacco tax return; or

            (xvii)    a transportation services assessment return.


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