HARRY HUGHES, Governor

3085

requirements for holding of a hearing; and providing that,
upon notification, a vendor may waive the hearing.

BY repealing

Article 81 - Revenue and Taxes

Section 332

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 332

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

[332.

Whenever a vendor makes sales through vending machines or in
any other manner making collection of the tax impractical as
provided herein, the Comptroller may:

(a)  Authorize such vendors to prepay the tax and waive
collection from the purchaser.

(b)  Require vendors so authorized, to furnish bond
sufficient to secure prepayment of the tax and to print upon the
property sold a statement to the effect that the tax has been
paid in advance.

(c)  The terms -and conditions of this section shall be
inapplicable unless the vendor shall make application to the
Comptroller for the authority herein contained, and unless the
Comptroller, after hearing, shall find that the conditions of the
vendor's business are such as to render impracticable the
collection of the tax in the manner otherwise provided under this
subtitle.]

332.

(A) IF THE NATURE OF A VENDOR'S BUSINESS MAKES IT
IMPRACTICAL TO COLLECT THE RETAIL SALES TAX AT THE TIME OF A
RETAIL SALE, THE VENDOR MAY APPLY TO THE COMPTROLLER FOR
AUTHORITY TO PREPAY THE RETAIL SALES TAX. IF PREPAYMENT
AUTHORITY IS GRANTED, THE PREPAYMENT CONSTITUTES A WAIVER OF THE
DUTY TO COLLECT THE RETAIL SALES TAX FROM THE PURCHASER.