Ch. 77 2                                    LAWS OF MARYLAND

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:

Article 81 - Revenue and Taxes

TAX PROCEDURES

472.

(1)  IN THIS SUBTITLE, "TAX COLLECTOR" MEANS THE
PERSON RESPONSIBLE FOR COLLECTING A TAX.

(2)   "TAX COLLECTOR" 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, IF A TAX
UNDER THIS SUBTITLE IS NOT PAID WHEN DUE, THE GOVERNOR, THE TAX
COLLECTOR, OR THE TREASURER SHALL REQUEST A QUALIFIED ATTORNEY
WHO IS A REGULAR SALARIED EMPLOYEE OF THE COMPTROLLER, OR
ATTORNEY GENERAL TO INSTITUTE AN ACTION GAINST AGAINST THE PERSON
RESPONSIBLE TO. PAY THE TAX, UNLESS THE TAX IS SUFFICIENTLY
SECURED BY A LIEN ON REAL PROPERTY OR A JUDGMENT IN THE ACTION
WOULD BE COLLECTIBLE.

(1)  IF A REQUEST IS MADE UNDER SUBSECTION (A) OF THIS
SECTION, THE ATTORNEY OR THE ATTORNEY GENERAL SHALL INITIATE THE
ACTION.

(2)  THE PLAINTIFF IN AN ACTION UNDER THIS SECTION
SHALL BE:

(I) THE STATE;                                           

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