Md. Code, Tax-Gen. § 13-204

Current with changes from the 2024 Legislative Session

Section 13-204 - Exceptions to nondisclosure - Admissions and amusement tax information

In addition to a disclosure allowed under § 13-203 of this subtitle, the Comptroller shall allow:

(1) the treasurer or finance officer of a county or municipal corporation to inspect the admissions and amusement tax return of a business, including a governmental unit, located in the county or municipal corporation; and

(2) the Maryland Stadium Authority to inspect an admissions and amusement tax return that relates to admissions to a facility owned or leased by the Authority.

Md. Code, TG § 13-204