HARRY HUGHES, Governor

1309

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect June 1, 1980.

Approved May 6, 1980.

CHAPTER 391

(House Bill 475)

AN ACT concerning

Homeowners' Tax Credit Program - Application
Filing Date

FOR the purpose of providing that the tax credit may be
applied for no later than September 1 of the taxable
year in which the tax credit is sought; providing that
the Department of Assessments and Taxation may extend
the date for certain reasons; and providing that, in
the instance of a late filing, the Department shall
notify the applicant in writing of the decision.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-l(e)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

12F-1.

(e) The homeowner may apply for the tax credit no
later than [June 1] SEPTEMBER 1 of the taxable year in which
the tax credit is sought, on a standard form to be provided
by the Department. If the application has not been made on
or before June 1 [June 1] SEPTEMBER 1, the tax credit may
not be allowed, EXCEPT THAT THE DEPARTMENT MAY, UPON GOOD
CAUSE SHOWN, ACCEPT ANY APPLICATION SUBMITTED AFTER
SEPTEMBER 1, BUT NOT LATER THAN SEPTEMBER 30. UPON MAKING A
FINAL DETERMINATION WHETHER TO ACCEPT OR REJECT A LATE
APPLICATION, THE DEPARTMENT SHALL NOTIFY THE HOMEOWNER, IN
WRITING, OF THE DECISION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.