Ch. 2

LAWS OF MARYLAND

"Tax on commissions" § 1-101
13-102. UNPAID TAX IS PERSONAL DEBT.

(A)   IN GENERAL.

UNPAID TAX AND INTEREST AND PENALTIES ON THE TAX ARE, FROM
THE DUE DATE, THE PERSONAL DEBT OF THE PERSON REQUIRED TO PAY THE
TAX.

(B)   EFFECT.

SUBSECTION (A) OF THIS SECTION DOES NOT ADD TO OR OTHERWISE
CHANGE THE PERSONAL LIABILITY OF AN OFFICER OF A CORPORATION
UNDER ANY OTHER PROVISION OF LAW.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 474.

In subsection (a) of this section, the former
introductory clause "[n]otwithstanding any other
provisions of law, except as provided in subsection
(b) of this section" is deleted as unnecessary in
light of this revision.

Also in subsection (a) of this section,      the former

phrase "under this subtitle" is       deleted as

unnecessary. See the revisor's note to §   13-101(c) of
this subtitle.

As to subsection (b) of this section, former Art. 81,
§ 2(1) defined the term "corporation" to include
"association" and "joint-stock company". In light of
the distinctions between the liability of officers of
a joint-stock company or association and corporate
officers, however, the references to "association" and
"joint-stock company" are omitted here.

The first sentence of former Art. 56, § 154(a), the
first clause of former Art. 81, § 317, the first
sentence of § 342(a), the first sentence of § 393(a),
and the first sentence of § 409A(a), which all made
unpaid tax, penalty, and interest a personal debt, are
deleted as surplusage.

Defined term: "Person" § 1-101

13-103. APPLICATION OF SALES AND USE TAX PAYMENT.

THE COMPTROLLER SHALL APPLY A PAYMENT UNDER THIS TITLE FOR
THE SALES AND USE TAX FIRST TO ANY PENALTY AND ACCRUED INTEREST
AND THEN TO THE UNPAID SALES AND USE TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§

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