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1540
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LAWS OF MARYLAND
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Ch. 504
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(j) The authority in this subtitle for the collection and
distribution of additional local retail sales taxes imposed by
the several political subdivisions is effective for the period
beginning July 1, 1965, and shall end on June 30, 1967. However,
the ending of this authority shall not be construed or applied to
affect or interfere with the later collection and distribution of
taxes lawfully due and owing while taxes imposed by the several
political subdivisions were in effect.]
459.
The Comptroller is hereby authorized and empowered to make,
adopt and amend such rules and regulations as he shall deem
necessary to carry out the provisions of this subtitle and to
define any words or terms used herein.
[(a) The Comptroller shall, by regulation, provide for the
manner in which the tax shall be paid on any unstamped cigarettes
in the hands of wholesalers or retailers on June 1, 1958.
(b)] The Comptroller shall, by regulation, in proper cases,
provide for making refunds of the tax paid under this subtitle.
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SECTION 2. AND BE IT FURTHER ENACTED, That Section(s)
288(g) and 323B(b), (c), (d), and (e), respectively, of Article
81 - Revenue and Taxes, of the Annotated Code of Maryland be
renumbered to be Section(s) 288(e) and 323B(a), (b), (c), and
(d), respectively.
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SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1983.
Approved May 24, 1983.
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CHAPTER 505
(House Bill 1349)
AN ACT concerning
Social Services - Arrearages of Support Payments - Priority
FOR the purpose of providing that a certification from the bureau
of support enforcement has first priority among priority
over certain income tax refund interceptions.
BY repealing and reenacting, with amendments,
Article 88A - Social Services Administration
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