WILLIAM DONALD SCHAEFER, Governor                   Ch. 733

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, EXCEPT AS
OTHERWISE PROVIDED IN §§ 133, 152, AND 170 OF THIS ARTICLE, IF A
PERSON FAILS TO PAY A TAX UNDER THIS SUBTITLE ON OR BEFORE THE
DATE THE TAX IS DUE, THE PERSON SHALL PAY INTEREST ON THE UNPAID
TAX FROM THE DUE DATE TO THE DATE THE TAX IS PAID.

(B)  THE DATE THE TAX IS DUE IS DETERMINED WITHOUT REGARD TO
ANY EXTENSION OF TIME TO FILE A RETURN.

(C)  FOR GOOD CAUSE SHOWN, THE COLLECTOR MAY WAIVE INTEREST
ON UNPAID TAX.

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.

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