Ch. 569

LAWS OF MARYLAND

with respect to all taxes under the Tax - General Article;
repealing a certain use immunity from the sales and use tax;
extending a requirement for a notice and demand for tax
return to all taxes under the Tax - General Article;
deleting a requirement for a notice and demand for public
service company franchise tax return to be mailed by
certified mail; allowing tax collectors to compel return
filing for all taxes and to take other action; authorizing
assessments of tax in certain amounts and based on certain
information or factors for noncompliance with notice and
demand for return; extending a prohibition against the
issuance of process to prohibit tax assessments or
collections under the Tax - General Article; altering the
jurisdiction of the Maryland Tax Court and certain orphans'
courts; authorizing any tax collector to waive interest and
penalties for reasonable cause and deleting duplicative
provisions for specific taxes and penalties; altering the
date on which interest is to be paid on certain refunds
under the Tax - General Article; providing for a uniform
interest rate for refunds; deleting a requirement for
willful failure to file a tobacco tax return as an element
in assessing certain penalties; adding a penalty in a
certain amount for underestimation of public service company
franchise tax; providing uniform penalties in certain
amounts for persons who, with the intent to evade tax, file
false returns or fail to file returns under the Tax
General Article; providing a uniform penalty in a certain
amount for failure to comply with a notice and demand for a
return; deleting a certain income tax lien fee; extending
provisions for service charges for checks that are not
honored to apply to payment of all taxes, penalties, and
interest under the Tax - General Article; extending
provisions for tax liens to all taxes under the Tax -
General Article; providing that tax liens under the Tax -
General Article have certain priority in a certain manner
and are not effective under a certain circumstance;
authorizing jeopardy assessments of all taxes under the Tax
- General Article; allowing certain letters of credit as
security for alcoholic beverage and tobacco taxes;
prohibiting payment of tax refunds less than $1; deleting
duplicative provisions; clarifying language; providing for a
delayed effective date for this Act; and generally relating
to tax procedures under the Tax - General Article and
certain provisions of Article 24.

BY repealing and reenacting, with amendments,

Article 24 - Political Subdivisions - Miscellaneous

Provisions
Section 9-702(d)
Annotated Code of Maryland
(1987 Replacement Volume and 1987 Supplement)

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