HARRY HUGHES, Governor

115

4-301. OFFICIALS MAY EXAMINE RECORDS THAT RELATE TO STATE TAXES.

AT ANY TIME, THE COMPTROLLER, THE STATE TREASURER, OR AN
INDIVIDUAL DESIGNATED IN WRITING BY EITHER OF THEM, MAY EXAMINE A
COLLECTOR'S RECORDS ON STATE TAXES.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 55.

The phrase "[a]t any time" is substituted for the
former references to "as often as he may deem proper"
and whose books "shall always be open to such
inspection", for clarity and brevity.

The reference to a collector's "records" is
substituted for the former reference to a collector's
"books", for clarity and to reflect modern methods of
information storage.

The former references to a collector "in Baltimore
City and in any county" are deleted as included in the
defined term "collector".

Defined term: "Collector" § 1-101

SUBTITLE 4. ALLOWANCES FOR COLLECTION; ENFORCEMENT;

STATE REMEDIES.

4-401. ALLOWANCES FOR COLLECTION.

(A)  LOCAL TAXES.

THE GOVERNING BODY OF A COUNTY, THE CHIEF ADMINISTRATIVE
OFFICER IN MONTGOMERY COUNTY, OR THE SUPERVISOR IN BALTIMORE CITY
FOR ANY LOCAL TAXES THAT ARE DUE, SHALL MAKE ALLOWANCES FOR:

(1)  INSOLVENCIES OR REMOVALS AS TO PERSONAL PROPERTY;

(2)  REFUNDS MADE UNDER LAW; OR

(3)  DECREASING OR ABATING ASSESSMENTS UNDER § 8-421
OF THIS ARTICLE.

(B)  STATE TAXES.

ON CERTIFICATES BY THE GOVERNING BODY OF A COUNTY, THE CHIEF
ADMINISTRATIVE OFFICER IN MONTGOMERY COUNTY, OR THE SUPERVISOR IN
BALTIMORE CITY, THE COMPTROLLER, FOR ANY STATE TAXES THAT ARE
DUE, SHALL MAKE ALLOWANCES FOR:

(1) INSOLVENCIES AND REMOVALS AS TO PERSONAL
PROPERTY;

(2) REFUNDS MADE UNDER LAW; OR