Ch. 126

LAWS OF MARYLAND

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 302(b), 312(h)(5), 312A(b), 318(a), 320, 369, and

405(c)
Annotated Code of Maryland
(1980 Replacement Volume and 1986 Supplement)

BY adding to

Article - Natural Resources

Section 8-716(h)

and Annotated Code of Maryland

(1983 Replacement Volume and 1986 Supplement)

BY repealing and reenacting, with amendments,

Article - Natural Resources

Section 8-739

Annotated Code of Maryland

(1983 Replacement Volume and 1986 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That:

(1)  Subject to Section 2 of this Act, the Comptroller
shall declare an amnesty period for delinquent taxpayers from
September 1, 1987 to October 31, 1987, both inclusive.

(2)  The amnesty period shall be applicable to the
Maryland income taxes, withholding taxes, sales taxes, and use
taxes, and admissions and amusement taxes.

(3)  The waiver required under this Act applies to:

(i) Nonreporting of tax liability;

(ii) Underreporting of tax liability.; and

(iii) Nonpayment of tax liability.

SECTION 2. AND BE IT FURTHER ENACTED, That under this Act,
the Comptroller may not waive any interest charges or previously
assessed fraud penalties.

(A) The Comptroller shall waive all civil penalties (except
previously assessed fraud penalties) attributable to taxes paid
during the amnesty period, imposed against a taxpayer who:

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