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1183
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HARRY HUGHES, Governor
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Article 81 - Revenue and Taxes
424.
Each agency of this State shall cooperate with the [Gasoline
Tax Division] MOTOR VEHICLE FUEL TAX DIVISION by making available
to it, upon request, such records and information in its
possession as may be of assistance in the administration and
enforcement of this subtitle.
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SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 24, 1983.
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CHAPTER 3 70
(House Bill 189)
AN ACT concerning
Tangible Personal Property Reports - Late Filing Penalty
FOR the purpose of altering the penalty for failure to file
certain annual reports within the time specified; providing
that the Department of Assessments and Taxation may grant
extensions of up to 60 days for filing an annual report; and
clarifying language.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 252
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
252.
Upon the failure of any person to file [any] THE ANNUAL
report required by § 251 within the time therein specified the
State Department of Assessments and Taxation may impose on such
person a penalty of $5.00, and in addition $1.00 for each ten
days or fractional part thereof during which such default shall
continue, and a further penalty of $10.00 if such default shall
have continued for more than eighty days. FOR ANNUAL REPORTS DUE
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