HARRY HUGHES, Governor

113

Also in subsection (a)(1) of this section, the former
reference to the taxes being "payable" is deleted as
included in the reference to the property tax that is
"due".

Also in subsection (a)(1) of this section, the former
reference to the penalty or interest "imposed by law"
is deleted as superfluous.

In the introductory language of subsection (c) of this
section, the phrase "[e]xcept as otherwise provided by
law" is added for clarity.

Also in the introductory language of subsection (c) of
this section, the phrase "interest or penalties on the
taxes collected" is added for accuracy.

In subsection (c)(1) of this section, the reference to
the "appropriate county official" is substituted for
the reference to the "county commissioners" to update
an obsolete reference.

Also in subsection (c)(1) of this section, the former
references to "city taxes" and "the Mayor and City
Council of Baltimore" are deleted as included in the
references to remitting "to the appropriate county".

The last two clauses of former Art. 81, § 60, which
related to funds for education, are deleted as
superfluous and duplicative of ED § 5-104(c).

As to the provisions regarding the deposit of State
taxes, see § 4-202 of this subtitle.

Defined terms: "Collector" § 1-101

"County" § 1-101 "Law" § 1-101

"Municipal corporation" § 1-101 "Property" § 1-101

"Property tax" § 1-101 "Tax roll" § 1-101

4-202. DEPOSIT OF STATE TAXES BY COLLECTOR.

(A) IN GENERAL.

THE COLLECTOR FOR EACH COUNTY:

(1) SHALL SUBMIT TO THE STATE TREASURER ON OR BEFORE
THE 10TH DAY OF EACH MONTH:

(I)  A STATEMENT OF THE STATE TAXES DEPOSITED;
AND

(II)  A CERTIFICATE FROM THE BANKING INSTITUTION
SHOWING THE DEPOSIT; AND