Ch. 2

LAWS OF MARYLAND

CHAPTER 2

(Senate Bill 1)

AN ACT concerning

Tax - General

FOR the purpose of adding a new Article to the Annotated Code of
Maryland, to be designated and known as the "Tax - General
Article", to revise, restate, and recodify the laws of the
State relating and pertaining to certain taxes generally;
revising, restating, and recodifying the laws relating and
pertaining to the administration of the tax laws by the tax
collectors, including powers and duties and tax revenue
distribution; revising the laws relating to the Maryland Tax
Court, including its jurisdiction, organization,
administration, staff, and procedures; revising the laws
relating to the admissions and amusement tax, alcoholic
beverage tax, boxing and wrestling tax, death taxes,
including the inheritance tax, Maryland estate tax, and tax
on commissions, franchise taxes, including the financial
institution franchise tax, savings and loan association
franchise tax, and public service company franchise tax,
fuel taxes, including the motor carrier tax and motor fuel
tax, income tax, sales and use tax, and tobacco tax; and as
to all of these taxes, revising provisions relating to tax
imposition, rates of tax, exemptions, computation of tax,
tax payment, tax credits, returns and records, and
administration; as to certain taxes, revising provisions
relating to withholding or collection and remittance of tax,
licensing and registration, tax stamps, decals and other
indicia of registration or tax payment; revising the laws
relating to procedures for taxes, including returns and
records, determination of liability and enforcement,
assessment and deficiency procedures, appeal procedures and
judicial proceedings, interest, penalties, collections,
refunds, abatements and offsets, crimes and offenses, and
limitations; transferring certain provisions to other
articles of the Code; defining certain terms; providing for
the effect of the Act on any change in nomenclature;
providing for the continuation and renewal of certain
licenses, registrations, and permits under the Act; and
providing for the effect, construction, and effective date
of the provisions of the Act.

BY adding

New Article - Tax - General
Annotated Code of Maryland

BY repealing and reenacting, with amendments, and transferring
Article 81 - Revenue and Taxes

- 8 -