Ch. 282                                          LAWS OF MARYLAND

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.

Approved May 17, 1988.

CHAPTER 282

(Senate Bill 248)

AN ACT concerning

Sales and Use Tax - Bulk Transfers

FOR the purpose of altering provisions relating to notice of bulk
sales for sales and use tax purposes to conform to the
notice requirements under the Maryland Uniform Commercial
Code — Bulk Transfers; requiring certain persons in bulk
transfers to send the Comptroller a certain notice for
purposes of the sales and use tax; specifying circumstances
in which the notice to the Comptroller is required;
requiring the Comptroller to file a claim, in connection
with certain bulk transfers, for certain sales and use tax;
specifying the effect of a failure to give notice; setting
out a certain definition for information; and providing a
delayed effective date for this Act.

BY repealing and reenacting, without amendments,

Article - Commercial Law

Section 6-102

Annotated Code of Maryland

(1975 Volume and 1987 Supplement)

BY repealing and reenacting, with amendments,

Article - Commercial Law
Section 6-107 and 6-108
Annotated Code of Maryland
(1975 Volume and 1987 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - General
Section 11-505 and 13-802
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

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