WILLIAM DONALD SCHAEFER, Governor                   Ch. 773

(II)  THE TREASURER; OR

(III)  THE TAX COLLECTOR AUTHORIZED BY LAW TO
COLLECT THE TAX.

(B) IF THE ATTORNEY OR ATTORNEY GENERAL AND THE TAX
COLLECTOR AGREE THAT THE FULL AMOUNT OF THE CLAIM WOULD BE
UNCOLLECTIBLE, THE ATTORNEY OR THE ATTORNEY GENERAL MAY:

(1)  COMPROMISE THE CLAIM;

(2)  ACCEPT A LESSER AMOUNT; AND

(3)  ISSUE A RELEASE OF THE CLAIM OR A SATISFACTION OF
THE JUDGMENT.

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 on 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.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall

take effect July 1, 1987.

Approved June 2, 1987.

CHAPTER 773

(Senate Bill 298)

AN ACT concerning

Controlled Substance Tax Prince George's County—

Sales and Use Tax -

Controlled Dangerous Substances

FOR the purpose of imposing a tax on certain controlled dangerous
substances that is due immediately on possession of any of

those substances by certain dealers in the State in

violation of the Maryland Controlled Dangerous Substance

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