Ch. 729

LAWS OF MARYLAND

(II)  THE DEPARTMENT OF ASSESSMENTS AND
TAXATION, WITH RESPECT, TO THE FINANCIAL INSTITUTION TAX AND THE
SAVINGS BANKS AND BUILDING, SAVINGS AND LOAN ASSOCIATIONS TAX;

(III)  THE STATE ATHLETIC COMMISSION, WITH
RESPECT TO THE BOXING, WRESTLING AND SPARRING TAX; AND

(IV)  THE REGISTERS OF WILLS, WITH RESPECT TO:

1.  THE INHERITANCE TAX; AND

2.  THE TAX ON COMMISSIONS.

473.

NOTWITHSTANDING ANY OTHER PROVISION OF LAW, IF A TAX
COLLECTOR EXAMINES OR AUDITS A RETURN. FOR A TAX UNDER THIS
SUBTITLE AND DETERMINES THAT THE TAX IS MORE THAN THE AMOUNT
SHOWN ON THE RETURN, THE TAX COLLECTOR SHALL ASSESS THE
DEFICIENCY.

SECTION 2. AND BE IT FURTHER ENACTED, That the publishers
of the Annotated Code of Maryland, the Michie Company, shall
number the § 472 created by this Act to be the first section of
subtitle "Tax Procedures" of Article 81.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect on July 1, 1987, contingent upon the taking effect of

Chapter ___ of the Acts of 1987 (H.B. ____)(71r2025), and if

Chapter ___ does not become effective, this Act shall be null and

void without the necessity of further action by the General
Assembly.

Approved June 2, 1987.

CHAPTER 729

(House Bill 1289)

AN ACT concerning

Taxation - Procedures - Disclosures of Tax Information

FOR the purpose of defining a certain term; prohibiting certain
State and local officials and employees from disclosing
certain tax information; allowing certain disclosures of tax
information; and making this Act contingent upon the passage
of another Act.

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