2002                                 LAWS OF MARYLAND                               Ch. 551

shall be calculated on the amount of final tax
liability; clarifying that penalties or interest may
not be assessed until 30 days after issuance of a
revised tax bill in certain cases; changing the
deadline for applying for a tax credit under this
section; requiring that the tax credit and final tax
liability be shown on the tax bill or revised tax bill;
eliminating the provision for vouchers in lieu of a
revised tax bill; correcting an erroneous date;
requiring the county or Baltimore City official
Department of Assessments and Taxation to include
separate municipal or special district taxes in the
computation of final tax liability and tax credit;
eliminating a certain deadline for the completion of an
audit by the Comptroller; and correcting an error.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 12F-1

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be repealed, amended, or enacted to read as follows: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.

(a) (1) In this section the following words have the
meanings indicated.

(2)  "Combined income" means the combined gross
income of all persons actually residing in the dwelling,
except those who are dependents according to the Internal
Revenue Code or those paying reasonable fixed charges.

(3)  "County or Baltimore City official" means
the appropriate official responsible for collection of
county or Baltimore City real property taxes.

(4)  "Department" means the State Department of
Assessments and Taxation.

(5)  "Dwelling" means the dwelling house of one
or more homeowners and the lot or curtilage where it is
erected, which is used as the principal residence of that
homeowner or homeowners. A dwelling may not be deemed a
principal residence which is not actually occupied or
expected to be actually occupied by the homeowner or
homeowners for more than 6 months of some 12-month period,
including July 1 of the taxable year for which the tax
credit is sought. A homeowner, otherwise eligible, may
qualify for the credit if he does not actually reside in the