4642

LAWS OF MARYLAND

Ch. 837

FOR the purpose of eliminating the requirement that certain
papers relating to an income tax assessment be
transmitted by the Comptroller to the Maryland Tax
Court.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 309(d)

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

309.

(d) The Comptroller shall mail a notice of any
assessment to the taxpayer. In the event the taxpayer is
dissatisfied with his assessment, he may within thirty days
from the date of notice, appeal to the Maryland Tax Court[,
and upon such appeal being noted all papers relating to the
assessment shall be transmitted by the Comptroller to the
Maryland Tax Court].

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

Approved June 1, 1982.

CHAPTER 838

(Senate Bill 1019)

AN ACT concerning

Income Tax - Optional Method of Computation

FOR the purpose of clarifying the income base on which to
compute the optional method of computation by use of
tax tables.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 289(a)

Annotated Code of Maryland