Ch. 730

LAWS OF MARYLAND

(I)  IN ACCORDANCE WITH A PROPER JUDICIAL ORDER
OR A LEGISLATIVE ORDER; OR

(II)  TO AN OFFICER OF THE STATE, WHO, BY REASON
OF THE OFFICE, HAS THE RIGHT TO TAX INFORMATION; AND

(2) WITH RESPECT TO ALL TAXES UNDER THIS SUBTITLE,
THE OFFICER OR EMPLOYEE OF THE STATE OR OF A POLITICAL
SUBDIVISION WITH RESPONSIBILITIES FOR THE ADMINISTRATION OR
ENFORCEMENT OF A TAX, MAY DISCLOSE AND PUBLISH STATISTICS
CLASSIFIED IN A WAY THAT PREVENTS THE IDENTIFICATION OF A
PARTICULAR RETURN AND THE INFORMATION CONTAINED IN A PARTICULAR
RETURN.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect on July 1, 1987, contingent on the taking effect of

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

Chapter ___ does not become effective, this Act is null and void

without the necessity of further action by the General Assembly.

Approved June 2, 1987.

CHAPTER 7 30

(House Bill 1291)

AN ACT concerning

Taxation - Procedures

FOR the purpose of requiring collectors of certain taxes to mail
notices of assessments in a certain manner; providing for
the effect of mailing certain notices; defining certain
terms; providing for the codification of this Act; making
this Act contingent upon the passage of another Act; and
generally relating to assessment notices.

BY adding to

Article 81 - Revenue and Taxes

Section 472 and 473 to be under 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:

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