1050                            LAWS OF MARYLAND                       CH. 554

(2)  Insured Payroll.—Payroll of employers of this State, subject
to the provisions of this Article, insured by an insurance carrier.

(3)  Expenses of the Workmen's Compensation Commission.—
Salaries and administrative expenses of the Workmen's Compensa-
tion Commission, including the costs of administering the occupa-
tional safety program under the Commissioner of Labor and Indus-
try, as provided for in Article 89 of this Code.

(4) Assessment Percentage.—The percentage calculated by divid-
ing the expenses of the Workmen's Compensation Commission by
the total insured payroll of all insurance carriers.

(5) Special Tax for maintenance of the Workmen's Compensa-
tion Commission.—Tax to be levied, calculated by applying the
assessment percentage to the insured payroll.

(c)  As soon as practicable after July 1, 1968, the Workmen's
Compensation Commission shall ascertain as fully and accurately as
possible the insured payroll for the preceding six months (January
1, 1968, through June 30, 1968) and the expenses of the Workmen's
Compensation Commission for such six months, and shall calculate
for each insurance carrier the special tax for the maintenance of
the Workmen's Compensation Commission for such six months based
on the data so ascertained.

(d)  For the fiscal year ending June 30, 1969, and for each fiscal
year thereafter, the Workmen's Compensation Commission shall
calculate, as early as practicable in the fiscal year, for each insur-
ance carrier, the special tax for the maintenance of the Workmen's
Compensation Commission based on the insured payroll for the
previous fiscal year and the appropriation for the expenses of the
Workmen's Compensation Commission for the current fiscal year.

As soon as practicable after the end of the fiscal year, the Work-

men's Compensation Commission shall ascertain as fully and accu-
rately as possible the actual insured payrolls and the actual expenses
of the Workmen's Compensation Commission and shall recalculate

for each insurance carrier the special tax for the maintenance of

the Workmen's Compensation Commission based on such ascertained

data. Any amount by which such recalculated special tax is more

than the special tax calculated at the beginning of the fiscal year

shall be added to the special tax for the ensuing year, and any

amount by which such recalculated special tax is less than the spe-

cial tax calculated at the beginning of the fiscal year shall be sub-

tracted from the special tax for the ensuing year.
FOR THE FISCAL YEAR ENDING JUNE 30, 1970, AND FOR
EACH FISCAL YEAR THEREAFTER, HOWEVER, THE AP-
PROPRIATION FOR THE EXPENSES OF THE WORKMEN'S
COMPENSATION COMMISSION FOR THE CURRENT FISCAL
YEAR AS USED IN THE CALCULATION OF SUCH SPECIAL
TAX SHALL BE INCREASED BY ANY AMOUNT THE ACTUAL
EXPENDITURES OF THE WORKMEN'S COMPENSATION
COMMISSION FOR THE PREVIOUS FISCAL YEAR WERE
MORE THAN THE APPROPRIATION THEREFOR OR SHALL
BE DECREASED BY ANY AMOUNT SUCH ACTUAL EXPEN-
DITURES WERE LESS THAN THE APPROPRIATION THERE-
FOR.

(e)  Payment of said taxes may be enforced by civil action in the
name of the State of Maryland, and the amounts so assessed and