Ch. 523

LAWS OF MARYLAND

to the failure of certain taxpayers to file gross receipts
tax reports.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes
Section 132
Annotated Code of Maryland
(1980 Replacement Volume and 1986 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

132.

(A)  IF A TAXPAYER FAILS TO FILE A GROSS RECEIPTS TAX REPORT
AS REQUIRED BY THIS SUBTITLE, THE DEPARTMENT SHALL MAIL SEND BY

CERTIFIED MAIL, RETURN RECEIPT REQUESTED, THE TAXPAYER A NOTICE
AND DEMAND FOR THE RETURN.

(B)  IF A NOTICE AND DEMAND FOR A GROSS RECEIPTS TAX REPORT
IS MADE AND THE TAXPAYER FAILS TO FILE THE REPORT WITHIN 30 DAYS
FROM THE DATE THE NOTICE IS MAILED AS REQUIRED UNDER SUBSECTION
(A) OF THIS SECTION, THE DEPARTMENT MAY:

(1)  ESTIMATE GROSS RECEIPTS FROM ANY INFORMATION IN
THE DEPARTMENT'S POSSESSION;

(2)  ASSESS AN ADDITIONAL PENALTY OF UP TO 20 PERCENT
OF THE ESTIMATED TAX LIABILITY OF THE TAXPAYER; AND

(3)  CERTIFY THE TOTAL TAX LIABILITY OF THE TAXPAYER
TO THE COMPTROLLER FOR COLLECTION.

(C) FOR REASONABLE CAUSE SHOWN, THE DEPARTMENT MAY WAIVE
THE ASSESSMENT OF A PENALTY UNDER THIS SUBTITLE.

[If any such taxpayer so doing business in this State shall
neglect or refuse to make such report or return of gross receipts
to the State Department of Assessments and Taxation within the
time specified as aforesaid in any year, it shall be the duty of
said Department to ascertain in any manner they may judge to be
most available and certain, and to fix, the amount of such gross
receipts of such taxpayer for such year, and to calculate and
assess the State tax on the amount of such gross receipts as so
ascertained and fixed, and to transmit the amount of such tax to
the Comptroller in the same manner as if such taxpayer had made
his report or return according to the provisions of § 131, and it
shall be the duty of such taxpayer to pay to the State Treasurer
the amount of such State tax as provided in § 133.]

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