HARRY HUGHES, Governor

65

IS CONSIDERED TIMELY IF THE ACT IS PERFORMED ON THE NEXT
SUCCEEDING DAY THAT IS NOT A SATURDAY, SUNDAY, OR LEGAL HOLIDAY.

(C) EXTENSIONS OF TIME INCLUDED.

FOR PURPOSES OF THIS SECTION, THE LAST DAY TO PERFORM AN ACT
IS THE LAST DAY OF ANY AUTHORIZED EXTENSION OF TIME.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 205.

In subsection (a) of this section, the phrase "[i]n
this section" is substituted for the present reference
to "in the case of any payment ... to be performed at
any office, of the State ... or at any other office of
any political subdivision of the State, or its
instrumentalities or agencies", for clarity and
brevity.

In subsection (b) of this section, the present
reference to "compliance" with an act is omitted as
unnecessary in light of the reference to "perform" any
act.

In subsection (c) of this section, the reference to
"is the last day of" any authorized extension of time
is substituted for the present reference to
"including" any authorized extention of time, for
clarity.

Defined terms: "Includes";"including" § 1-101
"Law" § 1-101

1-304. COMPTROLLER RESPONSIBLE FOR THE COLLECTION OF CERTAIN
STATE TAXES.

THE COMPTROLLER IS RESPONSIBLE FOR THE COLLECTION OF ALL
STATE TAXES AT THE RATES REQUIRED BY LAW ON THE VARIOUS CLASSES
OF PROPERTY DETERMINATIONS AGAINST WHICH ARE CERTIFIED DIRECTLY
TO THE COMPTROLLER AND ON WHICH TAXES ARE PAYABLE DIRECTLY INTO
THE TREASURY OF THE STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 61.

The word "determinations" is substituted for the
former word "assessments" to avoid confusion with the
defined term "assessment".

The former reference to payable "as provided in this
article" is deleted as superfluous.

As to the general collection provisions relating to
collectors, see Title 4 of this article.