Ch. 557

LAWS OF MARYLAND

CHAPTER 557

(Senate Bill 148)

AN ACT concerning

Road Tax on Motor Carriers - Reciprocal Agreements

FOR the purpose of authorizing the Comptroller to enter into
reciprocal agreements with representatives of other
jurisdictions regarding fuel tax registration, reporting,
and tax payment requirements of motor carriers; prohibiting
the Comptroller from entering into any such agreement that
would affect the State's motor carrier tax rate or
registration fee for motor carriers; providing for a delayed
effective date; and generally relating to regional and
national road tax agreements.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 415

Annotated Code of Maryland

(1980 Replacement Volume and 1987 Supplement)

BY adding to

Article - Tax - General

Section 9-205

Annotated Code of Maryland

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

Acts of the General Assembly of 1988)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

415.

(A)  The Comptroller may enter into agreements with the
appropriate authorities of other jurisdictions having statutes
similar to this subtitle for the cooperative audit of motor
carriers reports and returns. In performing any such audit or
part thereof, the officers and employees of the other
jurisdiction or jurisdictions shall be deemed authorized agents
of this State for such purpose.

(B)  (1) THE COMPTROLLER MAY ENTER INTO RECIPROCAL
AGREEMENTS ON BEHALF OF THIS STATE, WITH THE DULY AUTHORIZED
REPRESENTATIVES OF ANY OTHER STATE, POSSESSION, TERRITORY, OR

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