HARRY HUGHES, Governor

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Defined terms: "Collector" § 1-101

"County" § 1-101 "County property tax" § 1-101

"State property tax" § 1-101

4-103. STATE COLLECTOR IF VACANCY.

THE GOVERNOR SHALL APPOINT AN INDIVIDUAL TO COLLECT STATE
TAXES UNTIL AN APPOINTMENT IS MADE UNDER § 4-101 OF THIS SUBTITLE
IF:

OR

(1) THE OFFICE OF COLLECTOR IS VACANT ON JANUARY 15;

(2) THE BONDING REQUIREMENT OF § 4-102 OF THIS
SUBTITLE IS NOT MET FOR 30 DAYS.

REVISOR'S NOTE: This section is new language substituted
for former Art. 81, §§ 57, 58, and 59.

This language is substituted for the former provisions
that provided for annual notice to the Governor of the
existence of a qualified individual in each county to
collect State taxes and for the appointment of a
collector by the Governor in case of a vacancy. This
obsolete procedure is replaced by specifically
authorizing the Governor to designate an individual to
collect State taxes whenever a collector's office is
vacant on January " 15 or the bonding requirement for
State taxes is not met for 30 days. This procedure
provides for an orderly flow of State tax revenues.

The General Assembly may wish to consider deleting
this section as obsolete.

Defined term: "Collector" § 1-101

SUBTITLE 2. POWERS AND DUTIES OF COLLECTORS.

4-201. COLLECTION, RECEIPT, AND REMITTANCE OF TAXES.

(A)  COLLECTION -- DUTIES.
EACH COLLECTOR SHALL COLLECT:

(1)  FOR PROPERTY LISTED ON THE TAX ROLL, THE STATE
AND COUNTY TAXES THAT ARE DUE AND ANY INTEREST AND PENALTIES ON
THE PROPERTY TAX THAT IS DUE; AND

(2)  ANY TAX ON PERSONAL PROPERTY IMPOSED BY § 10-210
OF THIS ARTICLE.

(B)  COLLECTION -- POWER.