68 LAWS OF MARYLAND [CH. 29

131. It shall be the duty of the Comptroller of the Treas-
ury to receive such accounts of State taxes so transmitted
to him by the State Tax Commission and forthwith to pro-
ceed to notify each such taxpayer of the amount of such
State tax by transmitting by mail to the president, treas-
urer or other proper officer of such taxpayer, an account of
such State taxes. The tax shall be payable without in-
terest at any time on or before 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 interest 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 pro-
vided, 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 [.J ; provided, however, that in the calendar
year 1955 and each year thereafter the Comptroller shall
mail all bills for taxes to which this section relates on or
before the first day of May and said taxes shall be due
and payable on the first day of June, and thereafter they
shall bear interest at the rate of one-half of one per cent,
for each month or fraction thereof that they remain un-
paid, and if said tax is not paid before the first day of
October 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 June 1, 1954.

Approved March 12, 1954.

CHAPTER 29
(Senate Bill 26)

AN ACT to repeal and re-enact, with amendments, Section
35(5) (a) of Article 101 of the Annotated Code of Mary-
land (1951 Edition), title "Workmen's Compensation",

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.