WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(I)  COLLECT THE TAX ON COMMISSIONS; AND

(II)  GIVE A RECEIPT TO EACH PERSON WHO PAYS THE
TAX ON COMMISSIONS.

(2) THE RECEIPT DISCHARGES THE PERSON FROM LIABILITY
FOR THE AMOUNT OF THE TAX ON COMMISSIONS THAT IS PAID.

(B)  PAYMENT TO COMPTROLLER.

EACH MONTH, EACH REGISTER SHALL PAY INTO THE STATE TREASURY
AN AMOUNT EQUAL TO THE TAX ON COMMISSIONS COLLECTED IN THE
PRECEDING MONTH, LESS THE COMMISSION ALLOWED IN SUBSECTION (C) OF
THIS SECTION.

(C)  COMMISSION ALLOWED.

A REGISTER IS ALLOWED A COMMISSION THAT EQUALS 25% OF THE
TAX ON COMMISSIONS COLLECTED.

(D)  REPORT TO COMPTROLLER.

EACH MONTH, EACH REGISTER SHALL FILE WITH THE COMPTROLLER A
REPORT OF THE TAX ON COMMISSIONS COLLECTED ON THE FORM THAT THE
COMPTROLLER REQUIRES.

(E)  PAYMENT OF REFUNDS.

IF A TAX ON COMMISSIONS CLAIM FOR REFUND UNDER § 13-901 OF
THIS ARTICLE IS ALLOWED, THE REGISTER MAKING THE DETERMINATION
SHALL:

(1)  CERTIFY THE AMOUNT TO THE COMPTROLLER; AND

(2)  IF AUTHORIZED. BY THE COMPTROLLER UNDER § 2-1402
OF THIS ARTICLE, PAY THE REFUND FROM MONEY THAT THE REGISTER HAS
COLLECTED UNDER THIS SUBTITLE BUT NOT PAID INTO THE STATE
TREASURY.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to state expressly the duties of the
register with respect to collection and receipt of the
tax. It is patterned after the requirements in §
7-233(a) of this title, with respect to the
inheritance tax.

Subsections (b) through (d) of this section are new
language derived without substantive change from the
first, third, and fourth clauses of former Art. 81, §
175.

Subsection (e) of this section is new language derived
without substantive change from former Art. 81, §
175A(1) and (2)(i).

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