clear space clear space clear space white space
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
Session Laws, 1947
Volume 411, Page 212   View pdf image (33K)
 Jump to  
clear space clear space clear space white space


shall apply as far as practicable the administrative and
judicial interpretations of the Federal income tax law.

Every taxpayer liable to any tax imposed by this sub-
title shall keep such records, render such statements, file such
returns, and comply with such rules and regulations as the
Comptroller from time to time may prescribe. Whenever
the Comptroller judges it necessary he may require any tax-
payer by notice served upon him, to file a return, render
such statements, or keep such records as he deems sufficient,
to show whether or not such taxpayer is liable to tax under
this sub-title, and the extent of such liability.

For the purpose of ascertaining the correctness of any
return or for the purpose of making an estimate of the tax-
able income of any taxpayer, the Comptroller or his autho-
rized agent or representative shall have the power to ex-
amine any books, papers, records, or memoranda, bearing
upon the matters required to be included in the returns,
and may require the attendance of the taxpayer or any other
person having knowledge in the premises, and may take
testimony and require proof material for his information
and may administer oaths to such person or persons.

If any return required by this sub-title be not filed as here-
in required, the Comptroller is authorized to make an esti-
mate of the income of the taxpayer and of the amount of tax
due under this sub-title from any information in his posses-
sion and to assess the tax at not more than twice the amount
estimated to be due and to require payment of the taxes,
penalties and interest due to the State from the taxpayer
as thus assessed.

246. (Extension of Time for Filing Returns.) The Comp-
troller may grant a reasonable extension of time for filing
income returns whenever in his judgment good cause exists
and shall keep a record of every such extension. Except in
case of a taxpayer who is abroad, no such extension shall
be granted for more than six months, and in no case for
more than one year. In the event time for filing a return
is extended, the taxpayer is hereby required to pay, as a
part of the tax, an amount equal to six per cent. (6%) per
annum on the tax ultimately assessed from the time the
return was due until the tax is actually paid to the Comp-

SEC. 2. And be it further enacted, That this Act shall take
effect June 1, 1947.

Approved March 29, 1947.


clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Session Laws, 1947
Volume 411, Page 212   View pdf image (33K)
 Jump to  

This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.

Tell Us What You Think About the Maryland State Archives Website!

[ Archives' Home Page  ||  Maryland Manual On-Line  ||  Reference & Research
||  Search the Archives   ||  Education & Outreach  ||  Archives of Maryland Online ]

Governor     General Assembly    Judiciary     Maryland.Gov

An Archives of Maryland electronic publication.
For information contact

©Copyright  August 02, 2018
Maryland State Archives