WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

employ staff under SG § 4-104(a)(l) and the general
applicability of the State merit system laws.

As to the administration of the boxing and wrestling
tax laws by the State Athletic Commission, see §§
6-401 through 6-403 of this article.

As to the administration of the financial institution
franchise tax laws by the Department of Assessments
and Taxation, see §§ 8-211 through 8-213 of this
article.

As to the administration of the inheritance tax laws
by the registers of wills and Orphans' Courts, see §§
7-231 through 7-234 of this article.

As to the administration of the public service company
franchise tax laws by the Department of Assessments
and Taxation, see § 8-409 of this article.

As to the administration of the laws on the tax on
commissions by the registers of wills, see §§ 7-406
and 7-407 of this article.

Defined terms: "Admissions and amusement tax" § 1-101

"Alcoholic beverage tax" § 1-101

"Comptroller" § 1-101 "Income tax" § 1-101

"Maryland estate tax" § 1-101

"Motor carrier tax" § 1-101

"Motor fuel tax" § 1-101

"Sales and use tax" § 1-101

"Savings and loan association franchise tax" § 1-101

"Tobacco tax" § 1-101

2-103. REGULATIONS.

THE COMPTROLLER SHALL ADOPT REASONABLE REGULATIONS TO
ADMINISTER THE PROVISIONS OF THE TAX LAWS LISTED IN § 2-102 OF
THIS SUBTITLE.

REVISOR'S NOTE: This section is new language that in part
is added to state expressly that which only was
implied in the former law -- i.e., that the
Comptroller has rulemaking authority for
administration of the laws that relate to the Maryland
estate tax and savings and loan association franchise
tax. It also is new language that in part combines
without substantive change former Art. 56, §§ 136A(c)
and 156(a)(1) and former Art. 81, §§ 312A(c), 365(a),
410, 427, and 459, the rulemaking provision of the
first clause of the second sentence of § 304(a), the
first clause of § 312(1), and, as it related to
rulemaking, § 399.

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