Ch. 705 LAWS OF MARYLAND

CHAPTER 705
(House Bill 1514)

AN ACT concerning

Amnesty for Unpaid Vehicle Excise Taxes - Distribution for the Developmentally

Disabled

FOR the purpose of establishing a period during which the Secretary of Transportation
shall grant amnesty; requiring the Secretary of Transportation to waive certain
penalties imposed for nonpayment of certain taxes and for failure to register a
vehicle under certain circumstances; providing for distribution of any revenues
received, after certain deductions, to the Dedicated Purpose Account of the State
Reserve Fund; providing for appropriation of the revenues, under certain
conditions, for certain additions to certain programs of the Developmental
Disabilities Administration; imposing certain criminal penalties establishing a
certain criminal penalty for violation of the vehicle excise tax law failure to pay the
excise tax; providing for the effective date of portions of this Act; and generally
relating to a vehicle excise tax amnesty program and the provision of services for
the developmentally disabled.

BY adding to

Article - State Finance and Procurement

Section 7-310(j)

Annotated Code of Maryland

(1988 Replacement Volume and 1989 Supplement)

BY adding to

Article - Transportation

Section 13-809(e)

Annotated Code of Maryland

(1987 Replacement Volume and 1989 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That:

(1) Subject to Section 2 of this Act, the Secretary of Transportation shall
declare an amnesty period for delinquent vehicle excise taxpayers from September 1,
1990 to October 31, 1990, both inclusive.

(2) The amnesty period shall be applicable to the vehicle excise taxes
levied under Title 13, Subtitle 8, Part II of the Transportation Article.

(3) The waiver required under this Act applies to:
(i) Nonreporting of tax liability;
(ii) Underreporting of tax liability;

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