WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

The fourth sentence of former Art. 81, § 368, which
related to the commencement of a period of time from
the date of mailing when a notice is "given", is
deleted as unnecessary in light of this revision,
which specifies various dates that begin periods of
time.

The Tax - General Article Review Committee notes that
the General Assembly may wish to make this provision a
standard provision applicable to all notices that are
required under this article -- rather than merely to
notices of "assessment" or notices "that relat[e] to
the sales and use tax".

Defined term: "Person" § 1-101

1-203. OATHS.

(A)  IN GENERAL.

A REQUIREMENT IN THIS ARTICLE THAT A DOCUMENT BE UNDER OATH
MEANS THAT THE DOCUMENT SHALL BE SUPPORTED BY A SIGNED STATEMENT
MADE UNDER THE PENALTIES OF PERJURY THAT THE CONTENTS OF THE
DOCUMENT ARE TRUE TO THE BEST OF THE KNOWLEDGE, INFORMATION, AND
BELIEF OF THE INDIVIDUAL MAKING THE STATEMENT.

(B)  PROCEDURES.

THE OATH OR AFFIRMATION SHALL BE MADE:

(1)  BEFORE AN INDIVIDUAL AUTHORIZED TO ADMINISTER
OATHS, WHO SHALL CERTIFY IN WRITING TO HAVE ADMINISTERED THE OATH
OR TAKEN THE AFFIRMATION; OR

(2)  BY A SIGNED STATEMENT THAT:

(I)  IS IN THE DOCUMENT OR ATTACHED TO AND MADE
PART OF THE DOCUMENT; AND

(II)  IS EXPRESSLY MADE UNDER THE PENALTIES FOR
PERJURY.

(C)  EFFECT OF STATEMENT.

IF THE .PROCEDURES PROVIDED IN SUBSECTION (B)(2) OF THIS
SECTION ARE USED, THE AFFIDAVIT SUBJECTS THE INDIVIDUAL MAKING IT
TO THE PENALTIES FOR PERJURY TO THE SAME EXTENT AS AN OATH OR
AFFIRMATION MADE BEFORE AN INDIVIDUAL AUTHORIZED TO ADMINISTER
OATHS.

REVISOR'S NOTE: This section is new language substituted
for former Art. 81, § 5. The new language allows an
affidavit, a signed statement made under the penalties
of perjury, to have the effect of being an oath or

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