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3861
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MARVIN MANDEL, Governor
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rate; providing exceptions to the collection of the
tax; and requiring the payment of such taxes within
a certain period of time as a prerequisite to the
transfer of title in certain cases.
May 26, 1977
Honorable John Hanson Briscoe
Speaker of the House of Delegates
State House
Annapolis, Maryland 21404
Dear Mr. Speaker:
In accordance with Article II, Section 17 of the
Maryland Constitution, I have today vetoed House Bill
522.
This bill transfers from the State Department of
Assessments and Taxation to Baltimore City and the
counties the task of collecting certain local transfer
taxes.
During the legislative process, House Bill 522 was
amended substantially. The Attorney General has advised
me that, while the bill is constitutional, it contains,
in its final form, a serious legal defect. That defect
is that, with respect to each of the taxes dealt with,
the effect of the bill is to provide an "uncertain,
open—ended and arguably nonsensical payment date for the
tax." A copy of the Opinion of the Attorney General is
attached and should be considered a part of this veto
message.
I have no objection to the placement of the tax
collection task, with respect to these particular taxes,
with the subdivisions. However, if the State is to
transfer this task to the counties, it should be done in
a manner that is free of potential legal defects or
interpretive problems. The clarity needed in statutory
language is all the more necessary in statutes dealing
with tax matters.
For this reasons I have decided to veto House Bill
522.
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Sincerely,
Marvin Mandel
Governor
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Letter from State Law Department on
House Bill 522
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May 19, 1977
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