ALBERT C. RITCHIE, GOVERNOR.                  691

"Revenue and Taxes, " sub-title "Gross Receipts Tax, " fixing
the date of maturity of gross receipts taxes, and regulating
the payment of interest and penalties upon such taxes in
arrears.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 95 of Article 81 of the 1929 Supple^
ment to the Annotated Code of the Public General Laws of
Maryland, entitled "Revenue and Taxes, " sub-title "Gross
Receipts Tax, " be, and the same is hereby repealed and re-
enacted, with amendments, so as to read as follows:

95. It shall be the duty of the Comptroller of the Treasury
to receive such accounts of State taxes so transmitted to him
by the State Tax Commission and forthwith to proceed to no-
tify each such taxpayer of the amount of such State tax by
transmitting by mail to the president, treasurer or other proper
officer of such taxpayer, an account of such State taxes. The
tax shall be payable without interest at any time on or be-
fore August first of such year, provided the account is mailed
on or before^ July first; and if the account shall not be mailed
until after July first, the same shall be payable without in-
terest at any time within thirty days after the mailing of the
account. All gross receipts taxes not paid on or before August
first, or within thirty days after the mailing of the account, as
above provided, shall thereafter bear interest at the rate of
one-half of one per cent, for each month or fraction of a month;
and if such tax be not paid before the first day of December
following a penalty of five per cent, on the amount thereof shall
be added.

SEC. 2. And be it further enacted, That this Act shall take
effect on June 1st, 1931.

Approved April 17, 1931.

CHAPTER 262.

AN ACT to repeal and re-enact with amendments Sections 136
and 138 of Article 81 of the 1929 Supplement to the Anno-
tated Code of the Public General Laws of Maryland, entitled
"Revenue and Taxes, " sub-title "Tax on Franchise to be a
Corporation, " fixing the date of maturity of corporation