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779
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MARVIN MANDEL, Governor
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Only licensed dealers are entitled to retain
the 2% of the tax allowed under this section.
In subsection (b) of this section — which is
derived from present §3—113(d) — the present
reference to the titling of "Class A vehicles"
is deleted as obsolete and erroneous. As seen
from subsection (a) of this section, dealers
now collect for more than just Class A
vehicles.
In subsections (c) and (e) of this section,
the term "vehicles" is substituted for the
inconsistent reference to "motor vehicles".
Present §3—832(d), on jeopardy assessments,
now appears in §13—813 of this subtitle.
The only other changes are in style.
13-8 13. JEOPARDY ASSESSMENT.
(A) WHEN ASSESSED.
IF THE ADMINISTRATION FINDS THAT ANY DEALER OR OTHER
PERSON LIABLE FOR THE EXCISE TAX IMPOSED BY THIS PART
INTENDS TO DEPART FROM THIS STATE, REMOVE HIS PROPERTY
FROM THIS STATE, CONCEAL HIMSELF OR HIS PROPERTY IN THIS
STATE, OR DO ANYTHING ELSE TENDING TO PREJUDICE OR RENDER
WHOLLY OR PARTLY INEFFECTUAL PROCEEDINGS TO COLLECT THE
TAX, THE ADMINISTRATION MAY NOTIFY THE PERSON OF ITS
FINDINGS AND DEMAND AN IMMEDIATE RETURN AND IMMEDIATE
PAYMENT OF THE TAX AND ANY INTEREST AND PENALTY.
(B) ACTION FOR COLLECTION.
IF THE AMOUNT OF TAX, INTEREST, AND PENALTY
SPECIFIED IN THE NOTICE OF JEOPARDY ASSESSMENT IS NOT
PAID WITHIN 10 DAYS OF THE SERVICE OF THE NOTICE, THE
ADMINISTRATION MAY BRING ANY ACTION THAT IT CONSIDERS
ADVISABLE FOR THE PROMPT COLLECTION OF THE TAX.
(C) PAYMENT OF TAX.
IF, WITHIN 10 DAYS OF THE SERVICE OF THE NOTICE, THE
PERSON LIABLE FOR THE TAX, FILES WITH THE ADMINISTRATION
SATISFACTORY EVIDENCE THAT HE IS NOT IN DEFAULT IN PAYING
THE TAX OR THAT HE WILL DULY RETURN AND PAY THE TAX, THEN
THE TAX IS NOT PAYABLE BEFORE THE TIME OTHERWISE REQUIRED
BY THIS PART. HOWEVER, IN EACH CASE, THE FINDINGS OF THE
ADMINISTRATION AS TO THE RESPONSIBILITY OF THE PERSON
LIABLE FOR THE TAX IS FINAL AND CONCLUSIVE.
REVISOR'S NOTE: This section is new language that
combines Art. 66 1/2, §3-832(d) and the
substance of the referenced Art. 81, §346 of
the Code.
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