Ch. 2

LAWS OF MARYLAND

In the introductory language of subsection (b) of this
section, the former reference to the Comptroller's
"duly authorized representative" is deleted as
included in the defined term "Comptroller".

In subsection (c)(2) of this section, the defined term
"paymaster" is substituted for the former reference to
"a duly authorized officer, representative or agent of
the employer or any agent or representative in charge
of the payroll accounts or records of an employer",
for clarity and brevity.

In subsection (d)(1) of this section, the former
reference to wages that are "earned" are deleted as
included in the reference to wages that "become
payable", for clarity.

Also in subsection (d)(1) of this section, the former
references to "being personally served" and to the
"refusal" to receive "receipt" of notice by certified
mail are deleted as unnecessary in light of
subsections (b) and (c) of this section.

Also in subsection (d)(1) of this section, the former
prohibition against an employer or paymaster's
"credit[ing]" wages is deleted as included in the
restriction on paying wages.

In subsection (f) of this section, the former words
"cause to be paid" are deleted as unnecessary in light
of the use of the word "pays" and in light of the
definition of "paymaster".

Defined terms: "Comptroller" § 1-101
"Income tax" § 1-101 "Person" § 1-101

13-813. RESERVED.

13-814. RESERVED.

PART III. ACTIONS TO COLLECT TAX.

13-815. IN GENERAL.

(A)  AUTHORIZED.

WITHIN THE PERIOD ALLOWED IN SUBTITLE 11 OF THIS TITLE, AN
ACTION TO COLLECT TAX IMPOSED UNDER THIS ARTICLE MAY BE BROUGHT
IN A COURT OF COMPETENT JURISDICTION.

(B)  MULTIPLE CLAIMS.

IF A PERSON OWES STATE AND COUNTY OR MUNICIPAL CORPORATION
TAXES TO THE SAME TAX COLLECTOR, AN ACTION UNDER THIS SECTION MAY
COMBINE CLAIMS FOR THOSE TAXES.

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