Section 13-201 - "Tax information" defined.
§ 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.]