WILLIAM DONALD SCHAEFER, Governor                   Ch. 285

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989.

Approved May 17, 1988.

CHAPTER 285

(Senate Bill 256)

AN ACT concerning

Tax Procedures - Notices and Oaths

FOR the purpose of providing uniform tax notice requirements for
administrators and collectors of taxes under the Tax
General Article; specifying the effect of compliance with
those requirements; requiring certain persons to sign
certain documents that are required under Article 24 or the
Tax - General Article to be under oath, on behalf of certain
business entities; deleting duplicative oath-signing
requirements for franchise taxes and motor fuel tax;
clarifying language; and providing a delayed effective date
for this Act.

BY adding to

Article 24 - Political Subdivisions - Miscellaneous

Provisions
Section l-105(d)
Annotated Code of Maryland
(1987 Replacement Volume and 1987 Supplement)

(As enacted by Chapter ____ (S.B. 2) of the

Acts of the General Assembly of 1988)

BY repealing and reenacting, with amendments,

Article - Tax - General
Section 1-202 and 8-209
Annotated Code of Maryland

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

Acts of the General Assembly of 1988

and amended by Chapter ____ (S.B. 2) of the

Acts of the General Assembly of 1988)

BY adding to

Article - Tax - General
Section l-203(d)

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