2112                                          LAWS OF MARYLAND                                      Ch. 287

Annotated Code of Maryland

(1980 Replacement Volume and 1984 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

279.

For the purposes of this subtitle and unless otherwise
required by the context:

(c) "Taxpayer" means:

(1)  [any] ANY person required by this subtitle to pay
a tax or file a report[.]; AND

(2)  AS TO TAXES REQUIRED TO BE WITHHELD BY AN
EMPLOYER FROM EMPLOYEES PURSUANT TO § 312 OF THIS SUBTITLE:.

(I)  ANY EMPLOYER; AND

(II)  IN THE CASE OF A CORPORATE EMPLOYER, ANY
OFFICER OF THE CORPORATION WHO EXERCISES DIRECT CONTROL OVER THE
FISCAL MANAGEMENT OF THE CORPORATION AND ANY AGENT OF THE
CORPORATION WHO, IN HIS CAPACITY AS SUCH, IS UNDER A DUTY TO
WITHHOLD AND TRANSMIT THE TAX TO THE COMPTROLLER.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1985.

Approved May 21, 1985.

CHAPTER 288

(House Bill 315)

AN ACT concerning

Queen Anne's County - Board of Electrical Examiners

FOR the purpose of altering the membership and terms of the Board
of Electrical Examiners of Queen Anne's County; altering the
selection procedures for members of the Board; repealing
provisions relating to the compensation of the members of
the Board; providing for the payment of fees to, and the
payment of Board members' compensation by, the Treasurer of
Queen Anne's County; repealing the requirement that an
annual fiscal report be delivered by the Board to the County