HARRY HUGHES, Governor

939

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 322(5)

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be repealed, amended, or enacted to read as follows: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

322.

(5) The lien of the State for income tax due and
unpaid, and for interest, penalty, delinquent fee and costs,
as by law provided, shall extend to and cover all salary,
wages, hire, remuneration and compensation for personal
services of every kind, due and owing at the time such lien
accrues, and which shall become due thereafter, as long as
said lien is not fully satisfied and discharged. The
Comptroller shall promptly give notice of such lien, and the
amount thereof, to any employer of any delinquent taxpayer
by registered mail with return receipt provided for or by
personal service upon such employer by the Comptroller or
his duly authorized representative, which personal service
for the purposes hereof shall be sufficient for all purposes
hereof if said lien be personally served upon a duly
authorized officer, representative or agent of the employer
or any agent or representative in charge of the payroll
accounts or records of an employer. No employer, after
receiving notice of lien, as herein provided for or after
delivery of such registered notice of lien has been refused
by such employer, having knowledge of its import or reason
to know its import, and no paymaster, after being personally
served with a notice of lien, shall thereafter pay to an
individual named in such notice or credit to the account of
such individual any salary, wages, hire, remuneration or
compensation for personal services due at the time such
notice is received or receipt is refused, nor shall any such
employer or any such paymaster pay or credit on its books
and records any salary, wages, hire, remuneration or
compensation for personal services thereafter earned by or
payable to such delinquent taxpayer so named in the notice
in excess of [fifteen dollars ($15.00)] $50 PLUS $15 FOR
EACH PERSONAL AND DEPENDENT EXEMPTION per week until the
Comptroller shall notify such employer that the lien has
been satisfied or released. All salary, wages, hire,
remuneration or compensation for personal services due and
unpaid or credited to any delinquent taxpayer named in any
notice received or refused, as above set forth, due at the
time such notice is received or refused, and all such
salary, wages, hire and remuneration or compensation for
personal services earned by or payable to or credited to