Ch. 2                                        LAWS OF MARYLAND

Subsection (a)(1)(ii) of this section is new language
added to state explicitly that a vendor who buys under
a direct payment permit is required to file a return.

In subsections (a) and (c) of this section, the
defined term "vendor" is substituted for the former
words "person" and "who has made any sale at retail
under the provisions of this subtitle" and the
reference to "engaging in business in this State and
... not engaging in business in this State but who,
upon application to the Comptroller, has been
expressly authorized to collect the tax", for clarity
and consistency.

In the introductory language of subsection (a) of this
section, the duty to "complete" the return is added as
a 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 phrase "on or before the 21st day"
is substituted for the former phrase "before the 21st
day" for clarity and to reflect the Comptroller's
construction of the former phrase since 1955.

In subsection (a)(2) of this section, the reference to
returns for periods "in which the vendor does not make
any retail sales or sales for use" is added to reflect
that the Comptroller has construed the former
reference to "other periods and on such other dates"
to mandate that a vendor who files monthly returns
continue to do so, even in months in which the vendor
has no tax liability. Under this revision, the
construction would continue only if the Comptroller
adopts appropriate regulations.

The introductory language of subsection (b)(1) of this
section, "[f]or a vendor making a retail sale in the
State", is added to state expressly the vendor who is
required to provide the information.

In subsection (b)(1)(i) of this section, the word
"total", which formerly modified the words "gross
proceeds", is deleted as surplusage.

In subsection     (b)(1)(ii) of this section, the

reference to       the "taxable price of sales" is

substituted for   the former words "gross proceeds", for
clarity.

The introductory language of subsection   (b)(2) of this

section, "[f]or a vendor making a sale     for use", is

added to state expressly the vendor who   is required to
provide the information.

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