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Session Laws, 1954
Volume 604, Page 67   View pdf image (33K)
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THEODORE R. MCKELDIN, GOVERNOR 67

(e) The Board of County Commissioners of each county
and the Mayor and City Council of Baltimore shall levy
sufficient funds to meet the salaries provided for in this
section.

SEC. 2. And be it further enacted, That this Act shall
take effect July 1, 1954.

Approved March 12, 1954.

CHAPTER 28
(Senate Bill 19)

AN ACT to repeal and re-enact, with amendments, Sections
129 and 131 of Article 81 of the Annotated Code of
Maryland (1951 Ed.), title "Revenue and Taxes", sub-
title "Gross Receipts Tax", relating to the collection of
certain taxes.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 129 and 131 of Article 81 of the
Annotated Code of Maryland (1951 Ed.), title "Revenue
and Taxes", sub-title "Gross Receipts Tax", be and the
same are hereby repealed and re-enacted, with amendments,
to read as follows:

129. Every taxpayer subject to the tax imposed by Sec-
tion 128 shall on or before the fifteenth day of March in
each year make a report under oath of its president, treas-
urer or other proper officer, to the State Tax Commission
showing its total receipts accruing from business done in
this State for the year ending on the preceding 31st day of
December, and the State Tax Commission shall file such
report in their office, and on or before the first day of June
next in each year preceding January 1st, 1955, and on or
before the fifteenth day of April, in the year 1955 and each
year thereafter calculate the State tax due from such tax-
payer on its gross receipts aforesaid for such year, and
transmit the amount of such State tax to the Comptroller
of the Treasury, for collection and payment to the State
Treasurer.

EXPLANATION : Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.




 

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Session Laws, 1954
Volume 604, Page 67   View pdf image (33K)
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