WILLIAM DONALD SCHAEFER, Governor

Ch. 2

delinquent returns for all of the taxes in this
article. The General Assembly may wish to consider
whether this section should be extended to the other
taxes. In this regard, the Committee also notes that
only the public service company franchise tax notice
and demand is made by certified mail. All other tax
notices that the Comptroller, Department, and other
tax collectors send are mailed by first-class, postage
paid mail.

Similarly, the Committee notes that only the sales and
use tax specifies a 10-day period for compliance while
the other taxes allow 30 days.

Defined terms: "Admissions and amusement tax" § 1-101

"Financial institution franchise tax" § 1-101

"Governmental unit" § 13-101

"Income tax" § 1-101 "Person" § 1-101

"Public service company franchise tax" § 1-101

"Sales and use tax" § 1-101 "Tax collector" § 13-101

13-305. COMPELLING FILING OF RETURNS.

IF A PERSON FAILS TO COMPLY WITH A NOTICE AND DEMAND FOR A
FINANCIAL INSTITUTION FRANCHISE TAX RETURN, INCOME TAX RETURN, OR
PUBLIC SERVICE COMPANY FRANCHISE TAX RETURN:

(1)  THE TAX COLLECTOR MAY COMPEL THE PERSON TO MAKE
THE RETURN; AND

(2)  IF THE PERSON FAILS TO MAKE THE RETURN, THE TAX
COLLECTOR MAY FILE AN APPROPRIATE ACTION IN A COURT OF COMPETENT
JURISDICTION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
132(d) and the second clause of the first sentence of
§ 302(a).

In the introductory language of this section, the
reference to the "financial institution franchise tax
return" is 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, § 302(a).

Item (1) of this section is revised, in the active
voice, to clarify that the tax collector compels
compliance.

In item (2) of this section, the words "appropriate
action" are substituted for the former erroneous
reference to enforcement "by mandamus", which is
applicable only to officials.

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