1498                             Laws of Maryland                      [Ch. 538

phone number to be used by the consumer or debtor who questions
the accuracy of the statement for any reason BUYER FOR BILL-
ING INQUIRIES.

153-I.

Merchants and other retailers are permitted to offer a cash dis-
count to consumers paying cash in lieu of using a credit card not
withstanding any agreement to the contrary between the merchant
and the issuer of the credit card.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972 JANUARY 1, 1973.

Approved May 26, 1972.

CHAPTER 538
(House Bill 668)

AN ACT to repeal and re-enact, with amendments, Section 49C(a)
of Article 81 of the Annotated Code of Maryland (1969 Replacement
Volume), title "Revenue and Taxes," subtitle "When Taxes Are
Payable," to change the time allowed for making application for
tax credits under Section 12F of this Article in Worcester County
AND QUEEN ANNE'S COUNTIES.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 49C(a) of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Revenue and Taxes," subtitle
"When Taxes Are Payable," be and it is hereby repealed and re-
enacted, with amendments, to read as follows:

49C.

(a) Local governing body may designate administrative unit or
official; rules and regulations; notice to taxpayers; time and manner
of claiming credit.—The governing body of each subdivision may
designate the administrative unit or official to administer the program
of tax credits provided in Section 12F of this article. The governing
body of each subdivision shall also provide for the adoption and
promulgation of rules and regulations not inconsistent with the pro-
visions of Section 12F of Article 81 and for the modification, repeal
or amendment from time to time of such rules and regulations, as
deemed necessary for the efficient and convenient administration of
this system of tax credits. The taxpayer shall be given a notice of the
possible credit provided by Section 12F at the time his tax bill is sent
to him. He shall not be required to submit the application in person.
He may apply for the tax credit at any time up to September 1, of
the taxable year, but if he has not made application on or before
that date, the credit shall not be allowed; except that in Worcester
County AND QUEEN ANNE'S COUNTIES application may be
made, and the credit allowed, at any time prior to or simultaneously