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Ch. 395
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2184
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LAWS OF MARYLAND
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Approved May 17, 1977.
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CHAPTER 396
(House Bill 215)
AN ACT concerning
Road Tax on Motor Carriers - Enforcement
FOR the purpose of authorizing the Comptroller to conduct
investigations, hold hearings, subpoena witnesses
and documents, take evidence, issue oaths, and take
certain other action to enforce the provisions of
the law governing the road tax on motor carriers,
and to compel compliance with any subpoena issued by
applying for a court order under certain conditions.
BY adding to
Article 81 — Revenue and Taxes
Section 427A
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 427A be and it is hereby added
to Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1975 Replacement Volume and 1976 Supplement)
to read as follows:
Article 81 - Revenue and Taxes
427A.
(A) IN ORDER TO ENFORCE THE PROVISIONS OF THIS
SUBTITLE, THE COMPTROLLER MAY:
(1) CONDUCT INVESTIGATIONS AND HOLD
HEARINGS;
(2) SUBPOENA WITNESSES, EXAMINE PERSONS
UNDER OATH, AND RECEIVE EVIDENCE; AND
(3) COMPEL THE PRODUCTION OF RECORDS,
ACCOUNTS, BOOKS, PAPERS, AND OTHER DOCUMENTS.
(B) IF ANY PERSON FAILS TO APPEAR OR TESTIFY, OR
FAILS TO ANSWER ANY ORAL OR WRITTEN QUESTION OR PRODUCE
ANY DOCUMENT, THE COMPTROLLER MAY APPLY TO THE CIRCUIT
COURT OF THE COUNTY IN WHICH THE PERSON WAS SERVED, OR
THE SUPREME BENCH OF BALTIMORE CITY, FOR AN ORDER
REQUIRING COMPLIANCE. THE COMPTROLLER'S APPLICATION
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