3560

LAWS OF MARYLAND

Ch. 615

subtitle has not been paid or that the vendor has failed to
maintain the records required by §§ 45.0 and 451, the
Comptroller shall assess the amount of tax imposed on that
quantity of cigarettes plus interest at the rate [of three
quarters of one percent per month] DETERMINED UNDER SECTION
204 OF THIS ARTICLE from the date the tax was due until paid
and may in his discretion assess a penalty of not more than
25 percent of the tax due if it appears that the vendor or
user has willfully and knowingly failed to pay the tax
imposed by this subtitle or has willfully and knowingly
failed to maintain the records required by §§ 450 and 451.
The assessed tax and all increases, interest and penalty
thereon shall be a lien upon all of the property and rights
to property whether real or personal, tangible or
intangible, of any person so assessed. The lien shall be
enforced in the same manner and shall have the same effect
as the liens provided for in § 342(b) of Article 81.

Article 56 - Licenses

137.

(b) In case any dealer, user, or seller of diesel fuel
refuses or fails to file a return and pay the tax required
by this subtitle within the time prescribed by this
subtitle, there is hereby imposed a penalty of $10 or a sum
equal to ten percent of the tax due, whichever is greater,
plus interest at the rate [of three quarters of one percent
per month or fraction of a month ] DETERMINED UNDER SECTION
204 OF ARTICLE 81 OF THE CODE from the time the tax was due
until paid. However, if any dealer, user, or seller of
diesel fuel establishes by a fair preponderance of evidence
that his failure to file a return and pay the tax within the
time prescribed was due to reasonable cause and was not
intentional or willful, the Comptroller shall waive the
penalty provided by this subsection.

Article 62A - Maryland Estate Tax

3.

The "Maryland estate tax" shall be payable 15 months
after date of death of the "decedent" and shall bear
interest thereon at the rate [of nine percent per annum]
DETERMINED UNDER SECTION 204 OF ARTICLE 81 OF THE CODE from
the due date to the date of payment. [This rate shall be
reduced to agree with a reduced federal interest rate.]

5.

If the amount of "federal estate tax" shall, upon the
final determination of the same, be increased or decreased
as affecting an "estate" the transfer of any part whereof is
taxable hereunder subsequent to the payment of the "Maryland
estate tax," the said "Maryland estate tax" imposed shall be