Ch. 2                                    LAWS OF MARYLAND

(3)  TO FILE THE INCOME TAX RETURN AND TO PAY THE TAX
WITHIN 30 DAYS AFTER THE DATE ON WHICH THE NOTICE IS MAILED;

(4)  TO FILE THE PUBLIC SERVICE COMPANY FRANCHISE TAX
RETURN WITHIN 30 DAYS AFTER THE DATE ON WHICH THE NOTICE IS
MAILED; OR

(5)  TO FILE THE SALES AND USE TAX RETURN AND TO PAY
THE TAX WITHIN 10 DAYS AFTER THE PATE ON WHICH THE NOTICE IS
MAILED.

(B) PUBLIC SERVICE COMPANY FRANCHISE TAX.

THE NOTICE AND DEMAND FOR A PUBLIC SERVICE COMPANY FRANCHISE
TAX RETURN SHALL BE SENT BY CERTIFIED MAIL, RETURN RECEIPT
REQUESTED.

REVISOR'S NOTE: Subsection (a)(1), (3), and (4) of this
section is new language added to state expressly that
which only was implied by the former duties imposed on
the Comptroller if a taxpayer fails to make a return
after notice -- i.e., that the Comptroller must send a
notice and, with respect to the income tax, allow 30
days for compliance,

Subsection (a)(2) of this section is new language
added to state expressly that which only was implied
by former Art. 81, §§ 128(h)(1) and 128A(f)(l), which
made a financial institution failing to file a return
"subject to the procedures ... in the subtitle 'Income
Tax'" and, thus, subject to, inter alia, former Art.
81, § 304(d). See subsection (a)(3) of this section.

Subsections (a)(4) and (b) of this section are new
language derived without substantive change from
former Art. 81, § 132(a) and, as it related to the
time for filing, (b).

In subsection (b) and in item (4) and the introductory
language of subsection (a) of this section, the
references to a "public service company franchise tax
return" are substituted for the former references to
the "gross receipts tax report as required by this
[former] subtitle" and "the report", for clarity.

In the introductory language of subsection (a) of this
section, the defined terms "person" and "governmental
unit" are substituted for the former term "taxpayer",
for clarity and consistency with terminology used
throughout this article.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that this
section does not require notice and demand for

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