WILLIAM DONALD SCHAEFER, Governor

Ch. 2

AGAINST THE OTHER FOR THE SAME TAX OR ANY PART THAT HAS NOT BEEN
PAID.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 56, §
137(h) and former Art. 81, § 344(d) and, as it
extended provisions under the former retail sales tax
to the former use tax, § 399.

The former references to the assessment "not beting]
an election of remedies" are deleted as surplusage.

Defined terms: "Comptroller" § 1-101

"Motor fuel tax" § 1-101 "Sales and use tax" § 1-101

13-414. ASSESSMENT OF INTEREST OR PENALTY.

INTEREST AND PENALTIES SHALL BE ASSESSED AND COLLECTED IN
THE SAME MANNER AS A TAX.

REVISOR'S NOTE: This section is new language added to state
expressly that interest and penalties are assessed and
collected in the same manner as a tax.

SUBTITLE 5. APPEALS AND JUDICIAL PROCEDURES GENERALLY.

PART I. DEFINITIONS; GENERAL PROVISIONS.

13-501. DEFINITIONS.

(A)  IN GENERAL.

IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  TAX COURT.

"TAX COURT" MEANS THE MARYLAND TAX COURT.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the full title of the Tax Court
and to conform to the definition of "Tax Court" in §
3-101 of this article.

As to the organization and operation of the Tax Court
generally, see Title 3 of this article.

(C)  TAX DETERMINING AGENCY.

(1) "TAX DETERMINING AGENCY" MEANS A GOVERNMENTAL
UNIT OF THE STATE THAT IS AUTHORIZED TO MAKE THE FINAL DECISION

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