1652

LAWS OF MARYLAND

[Ch. 311

DISSOLUTION WILL BE REQUESTED, THE DEPARTMENT SHALL
FURNISH TO THE COUNSEL, WITHOUT CHARGE , A LIST OF ALL
COLLECTORS OF TAXES OF COUNTIES AND MUNICIPALITIES TO
WHICH THE DEPARTMENT HAS CERTIFIED AN ASSESSMENT OF
PERSONAL PROPERTY TAXABLE TO THE CORPORATION WITHIN THE
PRECEDING FOUR YEARS.

(C) NOTICE TO TAX COLLECTORS,

(1)     THE COURT MAY NOT ENTER AN ORDER
DISSOLVING A CORPORATION UNLESS THE COUNSEL OF RECORD
CERTIFIES THAT AT LEAST 20 DAYS BEFORE THE ORDER IS
ENTERED HE NOTIFIED, BY REGISTERED MAIL, THE COMPTROLLER,
THE DEPARTMENT, AND THE COLLECTOR OF TAXES IN EACH COUNTY
OR MUNICIPALITY ON THE LIST SUPPLIED BY THE DEPARTMENT,
THAT ENTRY OF THE ORDER WOULD BE REQUESTED.

(2)    THE LIST SHALL ACCOMPANY THE CERTIFICATE
OF COUNSEL AND SHALL BE BATED NOT MORE THAN 90 DAYS
BEFORE ENTRY OF THE ORDER.

REVISOR'S NOTE: This section is new language derived
without substantive change from Art. 23,
§80A(b) and (c) .

Subsection (by of this section has been
redrafted to conform with §3—407(b)(1), where
the same meaning is intended. Both these
sections require preparation of a list of
jurisdictions where the corporation may owe
personal property taxes. Although present
§80A(c) provides that the Department shall
furnish the list to "counsel" for the party,
as a practical matter, the list will be
furnished to any party. This section is
redrafted to conform to this practice. No
substantive change results from substitution
of "four years" for "not barred by §212 of
Art. 81" (The statute of limitations). This
change has no effect on the two year extension
of the limitations period for collecting taxes
when a receiver is appointed; see Art. 81,
§212.

See Art. 1, §20, which permits use of
certified mail as a substitute for registered
mail.

3-418. POWERS OF RECEIVER IN VOLUNTARY AND INVOLUNTARY
DISSOLUTION.

(A) AS TO ASSETS AND LIABILITIES.

THE RECEIVER OF A MARYLAND CORPORATION BEING