WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(C) RETENTION OF INCOME TAX AND SALES AND USE TAX RETURNS.

(1)  THE COMPTROLLER SHALL KEEP AN INCOME TAX RETURN
FOR 5 YEARS FROM THE DATE THE RETURN IS FILED. AFTER 5 YEARS,
THE COMPTROLLER MAY DESTROY THE RETURN.

(2)  THE COMPTROLLER SHALL KEEP A SALES AND USE TAX
RETURN FOR 2 YEARS FROM THE DATE THE RETURN IS FILED. AFTER 2
YEARS, THE COMPTROLLER MAY DESTROY THE RETURN.

REVISOR'S NOTE: Subsection (a) of this section is new
language that combines without substantive change the
former references to the Comptroller's duty to
prescribe forms in former Art. 2B, §§ 133(c)(2) and
136(a) and the fourth sentence of § 138, former Art.
56, § 143(a), the first sentence of former Art. 62A, §
4, and former Art. 81, § 128B(d)(2)(i) and (ii), the
second sentence of § 304, the first sentence of § 336,
the first sentence of § 386, § 405(b), the second
sentence of § 416(b) and the second sentence of § 461.

Subsection (a) of this section is rephrased to state
expressly the broad duty of the Comptroller to design
returns and other forms required for the
administration of laws under this article, rather than
list each instance that requires forms and to allow
the request of information needed to carry out that
duty. However, statutory requirements for specific
information about a tax is retained in the appropriate
sections of this article.

Subsection (b) of this section is new language derived
without substantive change from the third sentence of
former Art. 81, § 304(a).

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, § 301
and the third sentence of § 366. It is revised to
expressly allow the destruction of income tax and
sales and use tax returns.

In subsection (a) of this section, the former
reference to information on returns that the
Comptroller considers necessary "for the distribution
of funds" is deleted as included in the reference to
information that is "required for the administration
of the tax laws".

In subsection (b) of this section, the reference to
the "federal ... income tax laws" is substituted for
the former reference to the "federal act" to clarify
which federal law is referenced.

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