WILLIAM DONALD SCHAEFER, Governor                   Ch. 285

(c)] The mailing of a notice in the manner provided in
subsection (a) [or (b)] of this section is presumptive evidence
of its receipt by the person to whom the notice is mailed.

1-203.

(D) A DOCUMENT MADE UNDER OATH SHALL BE SIGNED UNDER OATH:

(1)  FOR A CORPORATION, BY A PRINCIPAL AN OFFICER OF
THE CORPORATION AUTHORIZED TO DO SO;

(2)  FOR A SOLE PROPRIETORSHIP, BY ITS OWNER; OR

(3)  FOR A PARTNERSHIP, BY A PARTNER AUTHORIZED TO DO
SO.

8-209.

(a)  Each financial institution existing or doing business
in the State during any part of the fiscal year of the State
shall COMPLETE, UNDER OATH, AND file with the Department a
financial institution franchise tax return on or before the 15th
day of the 4th month after the end of the accounting period used
as the fiscal year of the financial institution.

(b)  Each financial institution that reasonably expects its
financial institution franchise tax for a year to exceed $1,000
shall COMPLETE, UNDER OATH, AND file with the Department a
declaration of estimated tax, on or before the 1st day of the 6th
month of the accounting period used as the fiscal year of the
financial institution.

[(c) The president, treasurer, or other proper officer of
the financial institution shall sign, under oath, its completed
financial institution franchise tax return or declaration.]

[(d)] (C) To properly identify persons listed in a return
or document, a person shall include in a return or document the
social security or other identifying number that the Department
requires.

8-304.

[(a)] Each savings and loan association that, on December
31, holds deposits [originating] in the State shall COMPLETE,
UNDER OATH, AND file with the Comptroller a savings and loan
association franchise tax return, on or before April 15 of the
next year.

[(b) The president, treasurer, or other proper officer of a
savings and loan association shall sign, under oath, its
completed savings and loan franchise tax return.]

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