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Session Laws, 1947
Volume 411, Page 3   View pdf image (33K)
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LAWS OF MARYLAND OF 1947

MARYLAND, Sct.:

At a Session of the General Assembly of Maryland, begun and
held in the City of Annapolis, on the First day of
January, 1947, and ending on the Thirty-first day
of March, 1947, the Honorable William Preston Lane,
Jr., being Governor of the State, the following Laws
were enacted, to wit:

CHAPTER 1.

(Senate Bill 13)

AN ACT to repeal and re-enact, with amendments, Section
241 of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "Income
Tax", reducing the time the Comptroller is required to
preserve income tax returns.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 241 of Article 81 of the Annotated Code
of Maryland (1939 Edition), title "Revenue and Taxes", sub-
title "Income Tax", be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

241. (Returns to Be Preserved.) Returns received by
the Comptroller under the provisions of this sub-title shall
be preserved for seven years and thereafter until the Comp-
troller orders them to be destroyed.

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

Approved February 14, 1947.

CHAPTER 2.
(Senate Bill 15)

AN ACT to repeal Section 12 1/2 of Article 81 of the Anno-
tated Code of Maryland (1943 Supplement), title "Reve-
nue and Taxes", sub-title "Methods of Assessments", said
section relating to freezing orders by agencies of the Fed-
eral government.

 

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Session Laws, 1947
Volume 411, Page 3   View pdf image (33K)
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