Ch. 110

LAWS OF MARYLAND

3. The admissions AND AMUSEMENT tax
authorized by [Article 81, § 402] § 4-102(B) OF THE TAX - GENERAL
ARTICLE [or designated portions thereof]; and

(j) In the event the county or municipality fails to raise
or to pay to the State its percentage of the costs of a project
as established by a financing plan or any portion thereof within
6 months of the certification of costs by the State Comptroller,
the State Comptroller shall cause to be withheld from
State-collected, locally-shared taxes, and, to the extent
necessary, from the State grant provided for by [Article -81, §
12H] TITLE 8, PART I OF ARTICLE 24 OF THE CODE and the State aid
for police protection provided by Article 15A, § 36 through 39 to
which the county or municipality would otherwise be entitled, for
the following fiscal year, a sum sufficient to reimburse the
State for any sum remaining unpaid, together with interest on any
such unpaid amount at the rate of 10 percent per annum from the
date of such certification by the State Comptroller.

Article - Real Property

3-401.

(b) Notices of liens on tangible or intangible personal
property for obligations payable to the United States and
certificates and notices affecting the liens shall be filed as
follows:

(1) If the person against whose interest the lien
applies is a corporation or a partnership whose principal
executive office is in the State, as these entities are defined
in the [internal revenue laws of the United States] INTERNAL
REVENUE CODE, in the office of the clerk of the circuit court
[of] FOR the county where the principal executive office is
located;

3-603.

The clerk may not charge any county, the Maryland-National
Capital Park and Planning Commission, or the Washington Suburban
Sanitary Commission any fee provided by this subtitle unless the
county or respective commission first gives its consent. No
charge may be made against the Comptroller for any service
performed in connection with the recording and indexing of
property liens arising under the Maryland Income Tax [Law,] OR
the Maryland [Retail] Sales [Act, or Maryland] AND Use Tax [Act]
LAWS.

12-211.

[No] A payment received under this subtitle [is] MAY NOT BE
considered as income for the purposes of [the income tax
provisions of Article 81] TITLE 10 OF THE TAX - GENERAL ARTICLE

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