HARRY HUGHES, Governor

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WHEREAS, The present filing date imposes unnecessary
additional burdens on certified public accountants and
others required to prepare personal and business tax returns
at that time of the year; and

WHEREAS, A Elimination of the business tangible
personal property tax or a staggered system of filing
corporate personal property returns would ease this could
eliminate or ease any related paperwork burden and still
enable the Department to obtain all necessary information
concerning corporate business tangible personal property;
now, therefore, be it

RESOLVED BY THE GENERAL ASSEMBLY OF MARYLAND, That the
Legislative Policy Committee request the House
Appropriations Committee Committee on Ways and Means to
study and evaluate the desirability of either eliminating
the tax upon business tangible personal property or
eliminating the present fixed due date for filing corporate
personal property returns and substituting instead a system
of staggered filing dates based upon the fiscal year of each
reporting corporation taxpayer; and be it further

RESOLVED, That the House Appropriations Committee
Committee on Ways and Means should report its findings and
recommendations to the General Assembly by July 1, 1981; and
be it further should make an interim report to the General
Assembly of its findings and recommendations by January
1981, and should make a final report by January 1982; and be
it further

RESOLVED, That a copy of this Resolution be sent to the
Honorable James Clark, Jr., President of the Senate of
Maryland; the Honorable Benjamin L. Cardin, Speaker of the
House of Delegates of Maryland; and the Director of the
Department of Assessments and Taxation, William L.
Shoemaker, 301 West Preston Street, Baltimore, Maryland
21201.

Signed May 6, 1980.

No. 21

(House Joint Resolution No. 46)

A House Joint Resolution concerning

Inhalation of Toxic Substances

FOR the purpose of requesting the Governor to direct the
Department of Health and Mental Hygiene to conduct a
study of the problem of inhalant abuse and to report
findings and recommendations to the General Assembly by
a certain date.