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636 REVENUE AND TAXES. [ART. LXXXI
144.
See notes to section 120.
Tax on Official Commissions.
146.
As to the fee required of all notaries in the State of Maryland, see
article 68, section 1.
State Tax Commissioner.
153.
This section referred to in construing section 70—see notes thereto.
Bamberger v. Baltimore, 123 Md 441.
To the first note to this section on page 1858 of volume 2 of the Anno-
tated Code, and on page 836 of volume 3 of the Annotated Code, add Bam-
berger v. Baltimore, 125 Md. 441.
1914, ch. 797, sec. 153A. 1918, ch. 294, sec. 153A.
153A. In making the annual report to the State Tax Commission
provided for in the preceding Section of this Article, the president,
cashier or other chief officer of every Bank, State and National, and
Trust Company, located and doing business in this State, shall expressly
state in such report the amount of the capital stock paid in, the amount
of surplus, and the amount of undivided profits, together with such
other information as may be required by the said Commission under the
provisions of the preceding Section.*
1904, art. 81, sec. 151. 1888, art. 81, sec. 134. 1874, ch. 483, sec. 147. 1902, ch.
417. 1916, ch. 631, sec. 154, 1918, ch. 32, sec. 154.
154. All corporations, partnerships or individuals which are now
or hereafter required by law to make an annual report of any kind or
character whatsoever to the State Tax Commission of Maryland, shall
make such report on or before the first day of March in each and every
year, and upon the failure, refusal or neglect of any officer of any cor-
poration, or upon the failure, refusal or neglect of any partnership or
individual to make the report so required, the State Tax Commission
of Maryland shall impose on such corporations, partnerships, or individ-
uals failing to make such report, a penalty of five dollars and in addi-
tion one dollar for each period of ten days and fractional part thereof
up to the first day of June, when there shall be an additional penalty
of ten dollars, and thereafter one dollar for each period of ten days or
fraction thereof until the report be filed or the assessment computed.
At the time such report is filed or such assessment made without such
report, the State Tax Commission shall certify, under its seal, to the
Comptroller, the name of every corporation, partnership or individual
penalized, together with the amount of penalty imposed, and all such
penalties so imposed shall be added by the Comptroller to any taxes in
*Section 2 of the act of 1918, chapter 294, repeals all laws inconsistent with
said act of 1918, in so far as they are inconsistent, but no further.
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