2146

LAWS OF MARYLAND

Ch. 612

[(b)] (D) All amounts received from any taxpayer shall
be credited first to penalty and interest accrued and then
to the tax due.

[(3) Whenever any person who has been found to be
either delinquent or deficient as defined in this section
and § 344 of this subtitle fails to file a proper return
within ten days of notice or demand by the Comptroller, the
Comptroller shall determine the taxable sales of the
taxpayer for the period or periods involved and compute the
tax from the best information availably. The determination
or computation shall be prima facie correct.]

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

Approved May 20, 1980.

CHAPTER 613

(House Bill 769)

AN ACT concerning

General State Scholarships - Out-of-State
Reciprocal Agreements

FOR the purpose of establishing that a general State
scholarship may be used at certain out-of-state
institutions if certain requirements are met;
establishing the percentage of funds that may be used
for reciprocal agreements; requiring the State
Scholarship Board to give priority to entering into
reciprocal agreements with contiguous and nearby
states; requiring the State Scholarship Board to issue
an annual report on reciprocal scholarships; and
generally relating to out-of-state use of a general
State scholarship and reciprocal agreements.

BY repealing and reenacting, with amendments,

Article - Education

Section 18-304

Annotated Code of Maryland

(1978 Volume and 1979 Supplement)

BY adding to

Article - Education

Section 18-308

Annotated Code of Maryland