Ch. 2

LAWS OF MARYLAND

In the introductory language of subsection (a) of this
section, the duty to "complete" the return is added as
general reference to § 2-104 of this article. See the
revisor's note to that section.

Also in the introductory language of subsection (a) of
this section, the defined term "buyer" is substituted
for the former words "purchaser", "person purchasing
tangible personal property, the use, storage or
consumption of which is subject to the tax imposed by
this subtitle", and "person who uses, stores or
consumes tangible personal property or services
subject to tax under the provisions of this subtitle",
for clarity and consistency.

Also in the introductory language of subsection (a) of
this section, the former condition that a buyer file a
return if "a vendor has failed to collect a tax upon a
taxable sale" is deleted as included in the conditions
that the buyer "fails to pay the ... tax ... to the
vendor as required in § 11-403 of this title" and "is
otherwise required by regulation to file a return".

In subsection (a)(1) of this section, the phrase "on
or before the 21st day" is substituted for the former
phrase "before the 21st day" to reflect the
Comptroller's construction of the former phrase since
the inception of the tax.

Also in subsection (a)(1) of this section, the
reference to the time that the buyer makes a "use" of
property is substituted for the former reference to
the "use ... of which became subject to the tax ...
during the period of time covered by the return", for
clarity.

In subsection (a)(2) of this section, the references
to return for periods "in which the buyer does not
purchase or use any tangible personal property or
taxable service that is subject to the sales and use
tax" is added to reflect that the Comptroller has
construed the former reference to "other periods and
upon such other dates" to mandate that a buyer who
files periodic returns continue to do so, even in
periods in which the buyer has no tax liability.
Under this revision, the construction would continue
only if the Comptroller adopts appropriate
regulations.

Defined terms: "Buyer" § 11-101

"Comptroller" § 1-101

"Sales and use tax" § 1-101

"Tangible personal property" § 11-101

"Taxable service" § 11-101

"Use" § 11-101 "Vendor" § 11-101

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