WILLIAM DONALD SCHAEFER, Governor                   Ch. 730

Article 81 - Revenue and Taxes
TAX PROCEDURES
472.

IN THIS SUBTITLE "TAX COLLECTOR":

(1)  MEANS THE PERSON RESPONSIBLE FOR COLLECTING A
TAX; AND

(2)  INCLUDES:

(I)  THE COMPTROLLER;

(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.

(A) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, A TAX
COLLECTOR SHALL MAIL A NOTICE OF ASSESSMENT UNDER THIS SUBTITLE
TO THE PERSON AGAINST WHOM AN ASSESSMENT IS MADE IN A POSTPAID
ENVELOPE THAT IS ADDRESSED TO THE PERSON AGAINST WHOM AN
ASSESSMENT IS MADE:

(I) AT THE ADDRESS IN THE PERSON'S MOST RECENTLY
FILED APPLICATION, REPORT, OR RETURN ON RECORD; OR

(2) IF NO APPLICATION, RETURN, OR REPORT HAS BEEN
FILED, AT THE ADDRESS OBTAINABLE FOR THE PERSON.-----------------

(B) THE MAILING OF A NOTICE IN THE MANNER REQUIRED IN
SUBSECTION (A) OF THIS SECTION IS PRESUMPTIVE EVIDENCE OF ITS
RECEIPT BY THE PERSON TO WHOM THE NOTICE IS MAILED.--------------

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

- 3303 -