Section 2-207 - Provision of tax information to other jurisdictions(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.