Ch. 2

LAWS OF MARYLAND

This section also is revised to incorporate the
substance of the first and second sentences of present
Art. 2B, § 185, as those sentences relate to the
rulemaking authority of the Comptroller for the
alcoholic beverage tax laws.

This section is rephrased to state expressly the broad
duty of the Comptroller to adopt regulations to carry
out the provisions of all of the tax laws that the
Comptroller administers under this article, rather
than list each instance that requires the adoption of
a regulation. Accordingly, specific references in
former Arts. 56 and 81 to regulations to administer
the tax laws under this subtitle or particular
provisions of those laws are deleted throughout this
article as unnecessary and similar references in Art.
2B are omitted as unnecessary.

Any provision that requires the Comptroller expressly
or impliedly to adopt a regulation, e.g., to require
or allow an action, is restated as an action that the
Comptroller allows or requires "by regulation". Those
references, when read together with the express duties
of the Comptroller to "administer the [tax] laws" and
to "adopt regulations to administer the provisions of
[those] laws", effectively impose a duty on the
Comptroller to adopt specific regulations.
Consequently, the necessity for comparable provisions
elsewhere in this article is eliminated.

For a discussion of the word "adopt", see the General
Revisor's Note to this article.

As to the deletion of the former word "rules", see the
General Revisor's Note to this article.

Defined term: "Comptroller" § 1-101

2-104. TAX FORMS.

(A)  IN GENERAL.

SUBJECT TO THE LIMITATIONS IN SUBSECTION (B) OF THIS
SECTION, THE COMPTROLLER SHALL DESIGN THE RETURNS AND OTHER FORMS
THAT, ON COMPLETION, PROVIDE THE INFORMATION REQUIRED FOR THE
ADMINISTRATION OF THE TAX LAWS LISTED IN § 2-102 OF THIS
SUBTITLE.

(B)  SIMILARITY OF STATE AND FEDERAL INCOME TAX FORMS.

EXCEPT FOR VARIATIONS THAT THE DIFFERENCES BETWEEN THE
FEDERAL AND STATE INCOME TAX LAWS REQUIRE, THE FORMS THAT THE
COMPTROLLER DESIGNS TO ADMINISTER THE INCOME TAX LAWS SHALL BE
SIMILAR TO THE FORMS USED TO ADMINISTER THE FEDERAL INCOME TAX
LAWS.

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