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94
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Ch. 8
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LAWS OF MARYLAND
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herein. Notice of such liens shall be filed by the Comptroller
with the clerk of the circuit court of the county in which said
property is located. Each clerk of court shall accurately and
promptly record and index all such notices of lien filed with him
by the Comptroller by entering such lien in the judgment docket
of the court, stating the name of the delinquent real estate
investment trust, the amount of the lien and the date thereof.
The lien provided for in this section shall have the full force
and effect of a lien of judgment. Unless another date is
specified by law, the lien arising at the date of nonpayment as
in this section specified and provided for, shall continue with
the same force and effect as a judgment lien. In the event that
the real estate investment trust holds no property within this
State, or in the event the Comptroller of the treasury shall
determine that the property that is held by such real estate
investment trust is insufficient to provide adequate security
through the lien provided herein for the payment of taxes and
fees, the real estate investment trust shall file with the
Comptroller a bond, which shall be conditioned upon payment by
the trust of such tax liabilities, and shall be in such amount
and upon such terms as the Comptroller in his discretion may from
time to time require. [in] IN lieu of such bond securities
approved by the Comptroller or cash in such amount as he may
prescribe may be deposited with the Comptroller who may at any
time, without notice to the depositor, apply them to any tax
and/or interest or penalties due, and for that purpose the
securities may be sold by the Comptroller at public or private
sale without notice to the depositor.
326.
The tax hereby levied does not apply to the following sales:
(jj) (2) Sales of natural or artificial gas, electricity,
and steam made under residential or domestic rate schedules on
file with the Public Service Commission of Maryland and sales of
heating oil [, propane gas or any similar liquified petroleum gas,
firewood,] and coal for use in residential properties which
contain not more than four units, cooperative housing,
condominiums, and other similar residential living arrangements.
411A.
(h) If any such tax is imposed by the several political
subdivisions, any violation of any provision of this subtitle or
of a regulation promulgated thereunder, or a failure to pay any
tax so imposed, shall be subject to the same provisions
concerning penalties and interest and to the same criminal
penalties [are] AS are provided in the subtitle "Retail Sales Tax
Act."
421.
(c) The provisions of subsections (a) and (b) of this
section shall govern the primary liability pursuant to this
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