HARRY HUGHES, Governor

995

In subsection (a)(2) of this section, the term
"financial records" is substituted, as the defined
term, for the former word "[r]ecords", for clarity.

In subsection (a)(3) of this section, the phrase "as
amended from time to time," which formerly modified
the reference to the Internal Revenue Code, is deleted
as unnecessary in light of Art. 1, § 21 of the Code.

In subsection (c)(2) of this section, the reference to
"an individual who is a Maryland resident" is
substituted for the former reference to "an individual
... incorporated under the laws of Maryland", for
clarity. The substituted language also avoids the
former, misleading suggestion that an individual could
be incorporated under the laws of this State.

In subsection (c)(3) of this section, the reference to
"any other" individual or organization is substituted
for the former reference an "individual or ...
organization that is not incorporated under the laws
of Maryland", to encompass unincorporated entities and
to avoid the references to incorporated individuals.

The Commission to Revise the Annotated Code calls
these , substitutions to the attention of the General
Assembly.

Subsection (f)(1)(i) of this section is revised to
apply both to individuals and to health or social
welfare organizations, although former Art. 19, §
28A(b)(2) referred to "any health or welfare
organization", "the funded organization or
individual", and "any organization".

In subsection (f)(1)(i) and (2) of this section, the
former word "accounts" is deleted as unnecessary in
light of the scope of the defined term "financial
records".

The second clause of the first sentence of former Art.
19, § 28A(a)(2), which referred to receipt of State
money, is deleted as unnecessary in light of the
substantive provisions of subsections (c)(1) and (d)
of this section.

The Commission notes, for consideration by the General
Assembly, that the provisions of former Art. 19, §
28A(b)(2) that now appear in subsection (g)(1) of this
section did not seem to encompass the failure to keep
any financial records. Compare subsection (g)(2) of
this section.

The Commission also notes that the legislative intent
behind former Art. 19, § 28A is unclear. The General