3086

LAWS OF MARYLAND

Ch. 605

(B)  (1) IF THE COMPTROLLER GRANTS ALL OR ANY OF THE RELIEF
REQUESTED UNDER SUBSECTION (A) OF THIS SECTION AND IF THE VENDOR
DOES NOT REQUEST A HEARING, THE COMPTROLLER MAY IMPOSE ANY
CONDITIONS ON THE VENDOR AS ARE REASONABLE UNDER THE
CIRCUMSTANCES.

(2) THE COMPTROLLER MAY DENY THE RELIEF REQUESTED
UNDER SUBSECTION (A) OF THIS SECTION AFTER A HEARING.

(C) IF THE COMPTROLLER DENIES THE REQUEST FOR RELIEF OR
IMPOSES ANY CONDITIONS ON A GRANT OF THE REQUEST, THE COMPTROLLER
SHALL, AT THE TIME OF ADVISING THE VENDOR OF THE DECISION,
SCHEDULE A PROMPT HEARING AT WHICH THE VENDOR MAY OBTAIN A REVIEW
OF THE DECISION. UPON NOTIFICATION, THE VENDOR MAY WAIVE THE
HEARING.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.

CHAPTER 606

(House Bill 296)

AN ACT concerning

Use Tax - Services Imposition of Tax

FOR the purpose of clarifying the services are what is
subject to the use tax.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 373(a)

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

373.

(a) An excise tax is hereby levied and imposed on the use,
storage or consumption in this State of tangible personal
property and [certain services] ON SERVICES LISTED IN ARTICLE 81,
§ 372(I) AND ARE purchased within or without this State on or