Ch. 1                                       1992 LAWS OF MARYLAND

public service company franchise tax with respect to long distance
telecommunications to be added to and disclosed as an element of the company's
charge for the service; generally relating to the public service company franchise tax;
altering certain definitions in order to specify the qualifications for participation in
the State property tax relief program for renters; altering certain permit and license
fees under the alcoholic beverages laws; establishing a wine wholesaler's license
under the alcoholic beverages laws; repealing certain licenses under the alcoholic
beverages laws; imposing an application fee and a renewal fee for certain licenses
under the alcoholic beverages laws; altering the fee for the transfer of certain
licenses under the alcoholic beverages laws; altering the calculation of a certain
credit allowed to a person who timely files a sales and use tax return; requiring an
applicant for the issuance or renewal of certain licenses or permits to certify to the
issuing authority that the applicant has paid certain moneys owed to the State;
altering certain license fees under the tobacco licensing laws; imposing an
application fee and a renewal fee for certain licenses under the tobacco licensing
laws; requiring a bidder or offeror for certain State procurement contracts to certify
to the procurement officer that the bidder or offeror has paid certain moneys owed
to the State and in certain circumstances that the bidder or offeror possesses a valid
sales and use tax license; requiring a procuring unit for certain State procurement
contracts prior to the award of the contract to verify certain information regarding
payment of certain moneys owed to the State and in certain circumstances regarding
possession of a valid sales and use tax license; authorizing the Board of Public
Works to waive certain tax clearance requirements for State procurements under
certain circumstances; repealing a provision allowing direct payment permits that
authorize certain vendors to make direct payment of sales and use tax due on
purchases by the vendor; altering the administration of the resale exemption under
the sales and use tax for cash sales of less than a certain amount; altering certain
due dates for the filing of sales and use tax returns and the payment of sales and use
tax to the Comptroller; authorizing the Comptroller and the Department of
Assessments and Taxation, subject to the approval of the Treasurer, to provide by
regulation for the payment of certain taxes in funds that are immediately available
to the State; providing for the assessment of interest and penalties on certain
amounts not paid when due with immediately available funds; authorizing the
Comptroller, subject to the approval of the Treasurer, to provide by regulation for
the payment of certain delinquent taxes in funds that are immediately available to
the State; authorizing the Comptroller to compute the sales and use tax by using
certain sampling auditing methods under certain circumstances; altering the
calculation of the annual interest rate that the Comptroller sets for taxes owed to
the State; altering the service charge that a tax collector assesses for payment of
taxes by a bad check; allowing nonresidents a subtraction modification for Maryland
income tax purposes under certain circumstances for certain wages earned in this
State; providing for the proration by nonresidents of certain subtraction
modifications and deductions used to determine Maryland taxable income:
providing for the proration by part-year residents of certain addition and
subtraction modifications and deductions used to determine Maryland taxable
income; clarifying that a certain credit against the State income tax for tax on
income paid to another state is applicable only to state tax on income paid to

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