WILLIAM DONALD SCHAEFER, Governor                   Ch. 125

(B) IN ALL ADVERTISING AND ON TICKETS, THE AGENCY SHALL
IDENTIFY ANY LOTTERY UNDER THIS SECTION AS BEING CONDUCTED FOR
THE BENEFIT OF THE MARYLAND STADIUM AUTHORITY.

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

Approved April 29, 1987.

CHAPTER 125

(House Bill 1296)

AN ACT concerning

Taxation - Procedures - Penalties

FOR the purpose of authorizing the collectors of certain taxes to
assess a penalty in a certain amount for failure to pay tax
when due; providing for the application effect and effective
date of a certain penalty in addition to other penalties;
permitting the waiver of a penalty under certain
circumstances; 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 new subtitle "Tax

Procedures"
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.

IN THIS SUBTITLE, "TAX COLLECTOR":

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

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