HERBERT R. O'CONOR, GOVERNOR. 929

of time as the Board of Trustees of the Maryland Em-
ployees' Retirement System may provide. Said Board of
Trustees is specifically hereby authorized to make rules and
regulations to carry out all the provisions of this Section.

SEC. 2. And be it further enacted, That all laws or parts
of laws, both Public General and Public Local, inconsistent
with the provisions of this Act be, and the same are hereby
repealed to the extent of such inconsistency.

Approved April 27, 1945.

CHAPTER 775.
(Senate Bill 480)

AN ACT to repeal and re-enact, with amendments, Section
98 of Article 23 of the Annotated Code of Maryland
(1939 Edition), title "Corporations, " sub-title "Disso-
lution, " relating to notices to be given in connection with
the dissolution of corporations.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 98 of Article 23 of the Annotated Code of
Maryland (1939 Edition), title "Corporations, " sub-title
"Dissolution, " be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

98 (a) No corporation shall be dissolved by decree of
any court of this State unless there shall have been filed
in such court a certificate of counsel of record that notice
that dissolution of the corporation by decree of such court
was proposed had been mailed by registered mail twenty
days or more before the entry of such decree, to the Comp-
troller of the Treasury, the State Tax Commission and the
collector of taxes of every county and city to which the
Commission had certified any assessment of personal prop-
erty taxable to such corporation for any years for which
the collection of taxes thereon was not barred by Section
160 of Article 81 or otherwise, as shown by a list of such
collectors signed and dated by the Commission not more
than thirty days before the entry of such decree, and
appended to such certificate of counsel. Such a list shall
be furnished by the Commission to such counsel without
cost on receipt by the Commission of a certificate of such
counsel that the entry of such decree is proposed.

(b) No articles of dissolution of any corporation of this
State shall be received for record by the State Tax Com-

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