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3864
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VETOES
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of the appropriate Articles by the Department.
2 The "taxpayer" may find himself in somewhat of a
dilemma When confronted with the ambiguities of the
statute. If he relies upon the seemingly literal
import of the language of the statute and refrains
from filing a confirmatory deed and paying the taxes
until more than 30 days after the articles have
become effective, he runs the risk that a court will
construe the statute to require payment of the taxes
not more than 30 days after the effective date and
that as a consequence the acceptance of the articles
will be invalidated. Conversely, if he chooses to
file the confirmatory deed and pay the taxes within
30 days, there is a theoretical possibility that the
literal language of the statute could be applied
with a vengence and a court conclude that he has not
paid the taxes "within [the] period of time"
specified in the statute and that accordingly
acceptance of the articles is invalidated. These
draconian possibilities seem unduly harsh and
unlikely, but they are at least theoretical
possibilities which may be of concern to both
transferors and transferees involved in Articles of
Sale, lease, etc.
3 Two other minor difficulties with the bill are a
misspelling of the word "cancellation" which appears
in the unnumbered line following line 173 and a
misreference to a section in the Internal Revenue
Code which appears on line 210 of the bill. That
section should be 363(A) as opposed to V368(a).
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House Bill No. 524 - Maryland Veterans' Commission -
Independent Agency
AN ACT concerning
Maryland Veterans Commission — Independence
FOR the purpose of removing the Maryland Veterans
Commission from the jurisdiction of the State
Department of Human Resources, formerly the
Department of Employment and Social Services;
providing that the Chairman of the Maryland Veterans
Commission is to be designated by the Governor;
providing that the Commission is an independent
agency and may not, except by statute, be made a
part of any department or other agency; and
clarifying language.
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