(a) In this subtitle the following words have the meanings indicated. (b) “Covered enforcement action” means an enforcement action brought by the Comptroller under this article that concerns: (1) (i) the State and county income tax liability of an individual taxpayer or a couple that is married and files jointly whose federal adjusted gross income is at least $250,000; […]
(a) Subject to the limitations of this subtitle and except as provided in subsection (b) of this section, a whistleblower who voluntarily provides original information to the Comptroller in a sworn affidavit that, because of the original information, results in a final assessment in a covered enforcement action, or a successful outcome against a taxpayer in […]
(a) (1) The determination of the amount of an award made in accordance with § 1–402 of this subtitle shall be solely in the discretion of the Comptroller. (2) In determining the amount of the award, the Comptroller shall consider: (i) the significance of the information provided by the whistleblower to the success of the covered enforcement action or […]
(a) A contract with the Comptroller, the Office of the Attorney General, or any other agency may not be required in order for a whistleblower to receive an award under this subtitle. (b) (1) A whistleblower who makes a claim for an award under this subtitle may be represented by counsel. (2) (i) A whistleblower who anonymously makes a claim […]
(a) A current or prospective employer, contractor, or agent may not discharge, demote, suspend, threaten, or harass, directly or indirectly, or in any other manner discriminate or retaliate against an individual in the terms and conditions of employment because of a lawful act done by that individual: (1) in providing information to the Comptroller or a law […]
Nothing in this subtitle may be construed to: (1) preempt, limit, or restrict the authority or discretion of the Comptroller to investigate or enforce a violation of this article; (2) limit any power otherwise granted in this article or other laws to the Comptroller, Attorney General, State agencies, or local governments to investigate or enforce possible violations […]
On or before December 31, 2022, and each December 31 thereafter, the Comptroller shall report to the Governor and, in accordance with § 2–1257 of the State Government Article, the General Assembly on: (1) the total number of cases reported by whistleblowers during the previous fiscal year; (2) the number of cases that resulted in a payout […]
The Comptroller shall adopt regulations to implement this subtitle, including regulations establishing procedures for the submission of original information by whistleblowers and protocols governing the determination of awards in accordance with this subtitle and the timely payment of awards to whistleblowers.
