Ch. 2

LAWS OF MARYLAND

STATES, AND LOCAL GOVERNMENTS AND LAW ENFORCEMENT PERSONNEL OF
THOSE JURISDICTIONS TO ENFORCE THE MOTOR CARRIER TAX LAWS.

REVISOR'S NOTE: This section is new language that in part
repeats the provisions of the first and third
sentences of present Art. 2B, § 187 and § 191(a) and
(b) that relate to alcoholic beverage tax and Art. 56,
§ 156A(e) and (d) and in part is new language derived
without substantive change from former Art. 81, §§
424 and 426 and the first sentence of § 459 1/2.

In the introductory language of subsection (a) of this
section, the words "authorized employees" of the
Alcohol and Tobacco Tax Enforcement Unit are
substituted for the former references to "auditors"
and "duly authorized agents", of the "cigarette tax"
unit, for clarity.

In subsection (a)(2) of this section, the references
to specific areas of enforcement relative to alcoholic
beverages are omitted as unnecessary in light of the
broad reference to "enforcing" the alcoholic beverage
tax laws.

In subsection (c)(1) and (3) of this section,
references to the "tobacco tax laws" are added, to
clarify the scope of responsibilities of the Alcohol
and Tobacco Tax Enforcement Unit.

In subsection (c)(2) of this section, the former words
"may make suggestions and recommendations" are deleted
as unnecessary in light of the broad duty to "advise"
and the broad power to "work cooperatively with law
enforcement officers and prosecutors".

In subsection (c)(1)(i) and (2) of this section, the
references to "law enforcement officer[s]" are
substituted for the former references to "sheriffs,
constables, bailiffs, police and ... peace officers of
every sort", for clarity and brevity.

In subsection (c)(l)(ii) of this section, the word
"may" is substituted for the former word "shall" to
reflect the discretion to not prosecute that is
implicit in the powers of prosecutors.

In subsection (c)(2) of this section, the words "work
cooperatively with" are substituted for the references
to "mak[ing] cooperative arrangements for and ...
work[ing] and cooperat[ing] with", for clarity and
brevity.

In subsection (d)(2) of this section, the reference to
"the motor carrier tax laws" is substituted for the
present reference to "the provisions specified in
subsection (b)".

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