WILLIAM DONALD SCHAEFER, Governor                   Ch. 77 2

(4)  In determining each subdivision's prorated share
of the cost of administering this subtitle, the Comptroller shall
apportion the cost of operating the Income Tax Division in the
ratio which the collections of each political subdivision and the
State bear to the total collections under this subtitle.

(5)  The political subdivisions of the State are
authorized to adopt the accrual method for reporting revenues for
purposes of preparing and revising any of their annual budgets.

(6)  Prince George's County may not require any refund
of overpayments:

(i) If an incorporated municipality received
overpayments under § 323(a) of this article; and

(ii) If those overpayments were received by the
municipality before July 1, 1973 , and any refund of any such
overpayment made by an incorporated municipality or special
taxing district prior to July 1, 1981, shall be reimbursed to the
same by the Prince George's County government.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987.

Approved June 2, 1987.

CHAPTER 772

(House Bill 1297)

AN ACT concerning

Taxation - Procedures - Action to Collect Tax

FOR the purpose of requiring certain collectors of tax, the
Governor, or the Treasurer to request the initiation of
actions to collect certain unpaid taxes; requiring the
certain attorneys or the Attorney General to initiate
actions on certain requests; providing for compromise of
claims under certain conditions; defining a certain term;
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 and 473 to be under the new subtitle "Tax
Procedures"

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