WILLIAM DONALD SCHAEFER, Governor                   Ch. 126

(1)  Before December 31, 1986, failed to file a return
or pay the tax imposed under Article 81 of the Code for:

(i) Individual income tax;

(ii) Corporate income tax;

(iii) Withholding tax;

(iv) Retail sales or use tax; and

(v) Admissions and amusement tax; and

(2)  During the amnesty period:

(i) Files a delinquent return and pays the tax
due under the return, including all interest; or

(ii) Pays the tax, plus all interest, due on a
previously filed return.

(B) (1) Except as herein provided, no taxpayer shall be
charged with a criminal tax offense arising out of any return
filed and tax paid during the amnesty period if the taxpayer,
pursuant to the provisions hereof, during the amnesty period
either:

(i) Files a delinquent return and pays the tax
due under the return, including all interest; or

(ii) Pays the tax, plus all interest, due on a
previously filed return.

(2) The amnesty from criminal charges set forth in
paragraph subsection (B)(1) of this Section 2, does not apply to:

(i) Any criminal charges pending in the courts
of Maryland; and

(ii) Any criminal charges under investigation
by an office with the constitutional authority to prosecute a
person for violation of criminal laws. An office with
constitutional authority to prosecute persons for violation of
the criminal laws includes the Office of the Attorney General of
Maryland, the Office of the State Prosecutor, and the Office of
State's Attorney for any of the political subdivisions of
Maryland and does not include the State Comptroller.

SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article 81 - Revenue and Taxes

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