674                                        LAWS OF MARYLAND                                Ch. 290

CHAPTER 290
(House Bill 141)

AN ACT to repeal and re-enact, with amendments, Section 357(a) of Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume), title "Revenue
and Taxes," subtitle "Retail Sales Tax Act," subheading "Records;
Investigations and Hearings," to reduce the time period that a taxpayer must
preserve his records and other documents under the Retail Sales Tax Act.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 357(a) of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), title "Revenue and Taxes," subtitle
"Retail Sales Tax Act," subheading "Records; Investigations and Hearings," be
and it is hereby repealed and re-enacted, with amendments, to read as follows:

357.

(a) Each vendor shall keep complete and accurate records of all taxable sales,
together with a record of the tax collected thereon, and shall keep all invoices, bills
of lading and such other pertinent records and documents in such form as the
Comptroller may, by regulation, require. Such records and other documents shall
be open at any time during business hours for inspection and examination by the
Comptroller or any of his authorized representatives and shall be preserved for a
period of [six (6)] FOUR (4) years unless the Comptroller shall in writing consent
to their destruction within that period or by order require that they be kept longer.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 7, 1973.

CHAPTER 291
(House Bill 152)

AN ACT to add new Section 2B to Article 43 of the Annotated Code of Maryland
(1971 Replacement Volume), title "Health," subtitle "Department of Health
and Mental Hygiene," to follow immediately after Section 2A thereof, to
require Department orders prohibiting the use of an existing septic tank to
contain a description of the actions and procedures [[necessary to have]]
pursuant to which the prohibition may be lifted.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 2B be and it is hereby added to Article 43 of the
Annotated Code of Maryland (1971 Replacement Volume), title "Health," subtitle
"Department of Health and Mental Hygiene," to follow immediately after Section
2A thereof and to read as follows:

2B.

EVERY ORDER BY THE DEPARTMENT PROHIBITING THE USE OF
AN EXISTING SEPTIC TANK SANITARY FACILITY MUST INCLUDE A
DESCRIPTION OF THE ACTIONS AND PROCEDURES PURSUANT TO
WHICH [[NECESSARY TO HAVE]] THE PROHIBITION MAY BE
LIFTED.