clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
Session Laws, 1947
Volume 411, Page 1680   View pdf image (33K)
 Jump to  
  << PREVIOUS  NEXT >>
clear space clear space clear space white space

1680 LAWS OF MARYLAND. [CH. 681

333. At the time of making his application as required
by Section 332 of this sub-title, the applicant shall pay to
the Comptroller a license fee in the sum of one dollar ($1).
Upon receipt of such application and the fee as herein pre-
scribed, the Comptroller shall issue to the applicant a
license authorizing the applicant to sell or deliver tangible
personal property for use, storage or consumption in this
State. The license shall be non-transferrable except as
otherwise provided in this sub-title and shall be displayed
in the applicant's place of business. Except as otherwise
provided in this sub-title, the license issued as herein pro-
vided shall continue valid until surrendered by the vendor
or cancelled for cause by the Comptroller. The form of
such license shall be as prescribed by the Comptroller.

334. Whoever engages in business in this State, except
those registered under Section 295 of this Article, who
shall sell or deliver tangible personal property for use,
storage or consumption in this State without having a
license as provided in Section 331 of this sub-title shall be
deemed guilty of a misdemeanor and upon conviction
thereof shall be fined not less than twenty-five dollars
($25.00) nor more than one hundred dollars ($100.00).

APPLICABILITY OF OTHER SECTIONS

335. All provisions not inconsistent with the provisions
of this sub-title in Sections 280 and 281 of this Article
relating to failure to file returns and incorrect returns;
in Sections 283-286, both inclusive, of this Article relating
to refunds; in Sections 287 and 288 of this Article relating
to revisions and repeals; in Sections 293-295, both inclu-
sive, of this Article relating to records, investigations and
hearings; in Section 301 of this Article relating to general
powers of the Comptroller; in Sections 303-304, both inclu-
sive, relating to general provisions; in Section 305 of this
Article relating to penalties; and in Section 306 of this
Article relating to disposition of proceeds are hereby made
a part of this sub-title and shall be applicable hereto.

SHORT TITLE

336. This sub-title may be referred to as the "Maryland
use tax".

SEC. 2. And be it further enacted, That if any section,
sub-section, sentence, clause or other provision of this sub-
title or the application thereof to any person or circum-
stance is held invalid or unconstitutional, such invalidity

 

clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Session Laws, 1947
Volume 411, Page 1680   View pdf image (33K)
 Jump to  
  << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.


Tell Us What You Think About the Maryland State Archives Website!



An Archives of Maryland electronic publication.
For information contact mdlegal@mdarchives.state.md.us.

©Copyright  August 17, 2024
Maryland State Archives