Ch. 2

LAWS OF MARYLAND

(B) SCOPE OF SECTION.

THIS SECTION DOES NOT APPLY TO THE SAVINGS AND LOAN
ASSOCIATION FRANCHISE TAX.

REVISOR'S NOTE: Subsection (a) of this section is new
language added to state expressly that which the Tax -
General Article Review Committee believes to be the
inherent authority of a tax collector.

Subsection (b) of this section, however, is added to
list that tax for which no explicit or implicit
requirement for examination or audit exists. The Tax
General Article Review Committee notes that
subsection (b) of this section is not intended to
suggest that the Comptroller does not have the
authority to examine and audit returns for this tax,
under other provisions, if any, that impliedly
authorize examination and audit.

In light of the addition of this section,   former  Art.

81, § 407A(a) and the first sentence of §     309(a)     and

the third clause of the first sentence of   former  Art.
62A, § 4 are deleted.

During the 1987 Session of the General Assembly, House
Bill 1290 was introduced to add a provision that would
explicitly allow a tax collector to examine and audit
returns relating to all taxes in this article. House
Bill 1290 passed the House and passed the Senate with
amendments. The Session ended before House
concurrence. A similar bill will be introduced during
the 1988 Session.

Defined terms: "Savings and loan association

franchise tax" § 1-101
"Tax collector" § 13-101

13-302. DETERMINATION AND ENFORCEMENT.

(A) IN GENERAL.

TO DETERMINE WHETHER A TAX RETURN IS CORRECT OR OTHERWISE TO
ENFORCE A PROVISION OF THIS ARTICLE, A TAX COLLECTOR MAY:

(l) EXAMINE ANY RECORDS OR OTHER DATA THAT MAY BE
RELEVANT OR MATERIAL TO THE MATTERS REQUIRED TO BE INCLUDED IN A
TAX RETURN;

(2)  CONDUCT AN INVESTIGATION;

(3)  HOLD A HEARING;

(4)  ADMINISTER OATHS;

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