Ch. 2

LAWS OF MARYLAND

Also in subsection (b) of this section, the former
reference to "compliance" with an act is deleted as
unnecessary in light of the reference to "perform" any
act.

In subsection (c) of this section, the reference to
"is the last day of" any authorized extension of time
is substituted for the former reference to "including"
any authorized extension of time, for clarity.

1-202. NOTICES.

(A)  NOTICE OF ASSESSMENT.

A PERSON RESPONSIBLE FOR ADMINISTERING OR COLLECTING A TAX
SHALL GIVE A NOTICE OF ASSESSMENT BY MAILING IT, IN A POSTPAID
ENVELOPE, TO THE PERSON FOR WHOM THE NOTICE IS INTENDED:

(1)  AT THE ADDRESS IN THE MOST RECENTLY FILED
APPLICATION, REPORT, OR RETURN OF THE PERSON ON RECORD; OR

(2)  IF NO APPLICATION, REPORT, OR RETURN HAS BEEN
FILED, AT ANY ADDRESS OBTAINABLE FOR THE PERSON.

(B)  SALES AND USE TAX NOTICES.

THE COMPTROLLER MAY GIVE ANY NOTICE THAT RELATES TO THE
SALES AND USE TAX IN THE MANNER PROVIDED IN SUBSECTION (A) OF
THIS SECTION.

(C)  EFFECT OF MAILING NOTICE.

THE MAILING OF A NOTICE IN THE MANNER PROVIDED IN SUBSECTION
(A) OR (B) OF THIS SECTION IS PRESUMPTIVE EVIDENCE OF ITS RECEIPT
BY THE PERSON TO WHOM THE NOTICE IS MAILED..

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 477
and the first through third sentences of § 368.

In the introductory language of subsection (a) of this
section, the reference to a "person responsible for
collecting a tax" is substituted for the term "tax
collector", to incorporate the substance of the
defined term "tax collector" in former Art. 81, § 472,
and the reference to a person responsible for
"administering" the tax is added to avoid an
unintended gap in the law.

Also in the introductory language of subsection (a) of
this section, the former words "[n]otwithstanding any
other provision of law" are deleted as unnecessary,
since provisions inconsistent to the 1987 language
have been conformed.

- 20 -