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LAWS OF MARYLAND

Ch. 49

to the same organizations, under § 170 of the Internal
Revenue Code; and

SECTION 2. AND BE IT FURTHER ENACTED, That Section
280(c)(12)(i)1. shall be applicable for all taxable years

beginning after December 31, 1979, and Section

280(c)(12)(i)2. shall be applicable for all taxable years
beginning after December 31, 1980.

SECTION 2 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.

Approved April 13, 1982.

CHAPTER 50

(House Bill 383)

AN ACT concerning

Income Tax - Service Charge for Dishonored Checks

FOR the purpose of imposing a service charge for dishonored
checks remitted to the Comptroller in payment of taxes,
interest, or penalty; providing certain conditions
under which a service charge shall constitute a lien;
and providing for the collection thereof.

BY adding to

Article 81 - Revenue and Taxes

Section 292

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

292.

IF ANY PERSON REMITS A CHECK TO THE COMPTROLLER FOR ANY
TAX, INTEREST, OR PENALTY IMPOSED BY THIS SUBTITLE AND THE
CHECK IS NOT HONORED BY THE BANK ON WHICH IT IS DRAWN, THE
COMPTROLLER MAY IMPOSE A SERVICE CHARGE OF $10 AGAINST THE
PERSON UPON WHOM THE TAX, INTEREST, OR PENALTY IS IMPOSED.
IF THE SERVICE CHARGE REMAINS UNPAID AFTER 25 PAYS FROM THE