Ch. 726                                    LAWS OF MARYLAND

CHAPTER 726

(House Bill 1286)

AN ACT concerning

Taxation - Procedures Generally

FOR the purpose of limiting the application of the provisions of
the subtitle "Tax Procedures" to certain taxes; providing
for the codification of this Act; and making this Act
contingent upon the passage of another Act.

BY adding to

Article 81 - Revenue and Taxes

Section 472, 473, and 474 to be under the new subtitle "Tax

Procedures"
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

TAX PROCEDURES

472.  RESERVED.

473.  RESERVED.                                   

474.

THE PROVISIONS OF THIS SUBTITLE ONLY APPLY TO THE FOLLOWING
TAXES:

(1)  THE ADMISSIONS AND AMUSEMENT TAX IMPOSED UNDER §
402 OF THIS ARTICLE;

(2)  THE ALCOHOLIC BEVERAGE TAX IMPOSED UNDER ARTICLE
2B, §§ 4, 133 AND 136 OF THE CODE;

(3)  THE BOXING, WRESTLING AND SPARRING TAX IMPOSED
UNDER ARTICLE 56, §§ 114 AND 114A OF THE CODE;

(4)  THE FINANCIAL INSTITUTIONS TAX IMPOSED UNDER §
128A OF THIS ARTICLE;

(5)  THE GROSS RECEIPTS TAX IMPOSED UNDER § 130 OF
THIS ARTICLE;

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