1256
LAWS OF MARYLAND
Ch. 174
within and without this State, or other information which
the Department requires to fairly allocate the proportion of
gross receipts derived from the company's business within
this State. Gross receipts tax is due and payable on [July]
JUNE 1 annually. "Company" includes a partnership or
individual engaged in an enumerated type of business, for
purposes of this section.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.
Approved April 28, 1981.
CHAPTER 175
(House Bill 767)
AN ACT concerning
Property Tax Credit - Application Deadline - Extension
FOR the purpose of altering the date up to which the
Department of Assessments and Taxation may accept
certain applications for property tax credit.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 12F-l(e)
Annotated Code of Maryland
(1980 Replacement Volume)
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be repealed, amended, or enacted to read as follows: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 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 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] OCTOBER 31. Upon making a final
determination whether to accept or reject a late
application, the Department shall notify the homeowner, in
writing, of the decision.
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