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LAWS OF MARYLAND

Ch. 2

other contact with prospective purchasers other than by use
of the disclosure statement required by § 408 of this
subtitle[.]; OR

(f) Fail to deliver any equipment, supplies, or
product necessary to begin substantial operation of the
business within 45 days of the delivery date stated in the
contract unless the Commissioner or the court in a civil
proceeding, other than an administrative appeal of this
determination by the Commissioner, determines that this
failure is due to conditions included in Section 2-615 of
the Commercial Law Article of this Code[; or].

Article 81 - Revenue and Taxes

9E.

Whenever any property becomes wholly exempt from
assessment and taxation, under any provision of this Code,
any assessment placed upon said property and any taxes
levied upon said assessment, for the taxable year next
following the date upon which said property becomes exempt,
shall be abated; provided, however, that the owner of said
property shall file an application for said abatement with
the supervisor of assessments of the counties or Baltimore
City or the Director of the State Department of Assessments
and Taxation, as the case may be, on or before THE September
1 [of] BEFORE the next date of finality.

48.

(a) Except in Baltimore City as to city taxes for
which provision is made by subsection (e), all ordinary
State, county, incorporated city or town, and taxing
district taxes, are due and payable without interest as of
the first day of July in each taxable year; these taxes are
overdue and in arrears on the first day of the succeeding
October, and from and after this day of October 1 they shall
bear interest (except for the City of Salisbury, as
specified in subsection (g) of this section), except for
Howard County, as specified in subsection (h) of this
section and Anne Arundel County, as specified in subsection
(i) of this [subsection] SECTION, at the rate of 2/3 of 1
percent for each month or fraction of a month until paid.

298.

(2) Persons who report by information returns pursuant
to the laws of the United States shall verify or report such
amounts when requested to do so by the Comptroller. The
authority granted herein is extended to information from
financial institutions, the provisions of [§ 225] § 1-302 of
THE FINANCIAL INSTITUTIONS Article [11] to the contrary
notwithstanding.

416.