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Ch. 2

LAWS OF MARYLAND

"enforcement unit", and the "Commission", for clarity.

In subsection (b) of this section, the phrase "on any
matter on which the person lawfully may be
interrogated" is added to reflect the Constitutional
protections that may apply. See, e.g., § 13-303 of
this subtitle.

The second sentence of former Art. 81, § 427A(b),
which required the petition to include a copy of the
subpoena and proof of service, is deleted, as
surplusage. Similarly, the second sentence of present
Art. 56, § 156A(c)(2) is omitted.

The fourth sentence of former Art. 81, § 304(c), the
third sentence of § 358(b), the third sentence of §
427(b), and the third sentence of § 452(d), which
enabled a court to punish a failure to obey its order
as contempt, are deleted as unnecessary in light of
the inherent powers of courts. See, e.g. , CJ § l-202.
Similarly, the third sentence of present Art. 56, §,
156A(c)(2) is omitted.

The fourth clause of the first sentence of former Art.
56, § 115, which allowed the Commission to "fix and
determine" the tax, is deleted as unnecessary in light
of § 13-401 of this title.

As to the transfer of former Art. 81, § 128(a) through
(h-l) to the Session Laws, see the General Revisor's
Note to Title 8, Subtitle 2 of this article.

Defined terms: "Tax collector" § 13-101
"Department" § 1-101 "Person" § 1-101

13-303. SALES AND USE TAX -- SELF-INCRIMINATION; USE IMMUNITY;
PERJURY.

(A) SELF-INCRIMINATION.

IN AN INVESTIGATION OR HEARING, A PERSON MAY NOT BE EXCUSED
FROM TESTIFYING, OR PRODUCING ANY RECORD OR DATA ABOUT THE SALES
AND USE TAX, UNDER ORDER OF THE COMPTROLLER, BECAUSE THE
TESTIMONY OR EVIDENCE MAY:

(1) TEND TO INCRIMINATE THE PERSON; OR

(2) SUBJECT THE PERSON TO A CRIMINAL PENALTY.

(B) USE IMMUNITY.

TESTIMONY OR EVIDENCE THAT A PERSON PRODUCES IN COMPLIANCE
WITH THE ORDER MAY NOT BE USED IN A LATER CRIMINAL PROCEEDING
AGAINST THE PERSON.