3 52
LAWS OF MARYLAND
Ch. 167
POULTRY PRODUCTS SHALL APPLY ALSO TO RABBITS AND RABBIT
PRODUCTS.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.
Approved April 13, 1976.
CHAPTER 168
(House Bill 443)
AN ACT concerning
Admissions and Amusement Tax
FOR the purpose of permitting the Comptroller to obtain a
lien or certain property of a person, firm, or
corporation for nonpayment of the Admissions and
Amusement Tax in certain circumstances; providing
for filing of notice of the lien; requiring certain
actions by clerks of court; giving the lien the
force and effect of a judgment lien; providing a
certain exemption; and generally relating to tax
liens regarding the Admissions and Amusement Tax.
BY adding to
Article 31 — Revenue and Taxes
Section 408(c)
Annotated Code of Maryland
(1975 Replacement Volume and 1975 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 408 (c) be and it is hereby
added to Article 81 — Revenue and Taxes, of the Annotated
Code of Maryland (1975 Replacement Volume and 1975
Supplement) to read as follows:
Article 81 — Revenue and Taxes
408.
(C) IF THE PERSON, FIRM, OR CORPORATION DOES NOT
FILE WITH THE COMPTROLLER SATISFACTORY EVIDENCE OF
COMPLIANCE AS PROVIDER IN SUBSECTION (B), THE COMPTROLLER
MAY OBTAIN A LIEN ON ANY REAL OR PERSONAL PROPERTY OF THE
PERSON, FIRM, OR CORPORATION FOR NONPAYMENT OF THE TAX,
IN THE AMOUNT OF THE TAX DUE, PLUS ALL PENALTIES,
INTEREST, AND INCREASES. NOTICE OF THE LIEN SHALL BE
FILED BY THE COMPTROLLER WITH THE CLERK OF THE CIRCUIT
COURT OF THE COUNTY IN WHICH THE PROPERTY IS LOCATED, OR
IF LOCATED IN BALTIMORE CITY, WITH THE CLERK OF THE
|