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Session Laws, 1988
Volume 770, Page 13   View pdf image
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WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

reference and do not have substantive effect. Any
definition that has a limited or expansive meaning has
been examined wherever the term appears in a context
to which the definition formerly did not apply.

(B)  ADMISSIONS AND AMUSEMENT TAX.

"ADMISSIONS AND AMUSEMENT TAX" MEANS THE TAX IMPOSED UNDER
TITLE 4 OF THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 4 of this article" and similar phrases.

(C)  ALCOHOLIC BEVERAGE TAX.

"ALCOHOLIC BEVERAGE TAX" MEANS THE TAX IMPOSED UNDER TITLE 5
OF THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 5 of this article" and similar phrases.

(D)  BOXING AND WRESTLING TAX.

"BOXING AND WRESTLING TAX" MEANS THE TAX IMPOSED UNDER TITLE
6 OF THIS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "the tax imposed under
Title 6 of this article" and similar phrases.

(E)  COMPTROLLER.

(1)  "COMPTROLLER" MEANS THE COMPTROLLER OF THE STATE.

(2)  "COMPTROLLER", UNLESS EXPRESSLY PROVIDED
OTHERWISE, INCLUDES:

(I)  AN EMPLOYEE OF THE COMPTROLLER ACTING
WITHIN THE SCOPE OF EMPLOYMENT; AND

(II)  AN AGENT OR REPRESENTATIVE OF THE
COMPTROLLER ACTING WITHIN THE SCOPE OF THE COMPTROLLER'S
AUTHORITY.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "the Comptroller
of the Treasury" and "the Comptroller of the Treasury
of Maryland" and to clarify that, unless otherwise
specified, the term "Comptroller" includes employees,
agents, and representatives of the Comptroller.

(F)  COUNTY.

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Session Laws, 1988
Volume 770, Page 13   View pdf image
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