Ch. 110

LAWS OF MARYLAND

(3) for cigarette sales to retailers:

(i) keep a record of the name and address of
each retailer to whom a sale is made; and

(ii) except for a transfer of cigarettes to
retail stock by a written memorandum, prepare an invoice for each
sale to a retailer that shows the political subdivision in which
the retailer is located [or operates].

Article 64A - Merit System

4.

The following positions and places shall not be included in
the classified service:

(10) The chief supervisor of assessments and all
assistant State supervisors of assessments appointed after June
1, 1957, by the State [Tax Commission] DEPARTMENT OF ASSESSMENTS
AND TAXATION; and

Article 95A - Unemployment Insurance Law

15.

(f)  If, after due notice, any employer defaults in any
payment of contributions and interest, the amount due may be
collected by civil action in the name of the State, and the
employer adjudged in default shall pay the costs of such action.
Civil actions brought under this section to collect contributions
and interest from an employer shall be heard by the court at the
earliest possible date and shall be entitled to preference upon
the calendar of the court over all other civil actions except
petitions for judicial review under this article and cases
arising under the Workmen's Compensation Law of this State. The
Executive Director may proceed in the collection of contributions
in the manner prescribed by [§§ 206 to 211, inclusive, of Article
81 of the Annotated Code of Maryland] TITLE 13, SUBTITLE 8, PART
III OF THE TAX - GENERAL ARTICLE.

(g)  In the event of any distribution of an employer's
assets pursuant to an order of any court under the laws of this
State, including any receivership, assignment for benefit of
creditors, adjudicated insolvency, composition, or similar
proceeding, contributions then or thereafter due shall be paid in
full prior to all other claims except taxes with which it shall
share pro rata. In the event of an employer's death, claims for
contributions shall be allowable against his estate as preferred
debts, as in the case of taxes under [§ 202, subsection (c), of
Article 81 of the Annotated Code of Maryland] § 13-801 OF THE TAX
- GENERAL ARTICLE. In the event of an employer's adjudication in
bankruptcy, judicially confirmed extension proposal, or

- 2014 -