WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(I)  PAY THE ASSESSMENT; OR

(II)  SUBMIT EVIDENCE THAT COLLECTION OF THE TAX
IS NOT IN JEOPARDY.

(C)  DETERMINATION OF RESPONSIBILITY FINAL.

THE FINDINGS OF THE TAX COLLECTOR ABOUT THE JEOPARDY OF TAX
COLLECTION ARE FINAL AND CONCLUSIVE.

(D)  ACTION TO COLLECT.

IF, WITHIN THE 10 DAYS AFTER A NOTICE OF JEOPARDY ASSESSMENT
IS MAILED, A PERSON FAILS TO COMPLY WITH THE NOTICE, THE TAX
COLLECTOR MAY TAKE ANY ACTION TO COLLECT THE UNPAID TAX AS
AUTHORIZED UNDER THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
309(e), 346, and 408(a)(1), (2), and the first
sentence of (3).

In subsections (a) through (d) of this section, the
defined term "tax collector" is substituted for the
former references to the "Comptroller" and "his
authorized agent", for clarity.

Subsection (a) of this section is revised to allow
jeopardy assessment of income tax based on removal or
concealment or other acts, rather than merely
departure from the State.

In subsection (a) of this section, the reference to
the "financial institution franchise tax" 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 pay tax "subject to
the procedures ... in the subtitle 'Income Tax'" and,
thus, subject to, inter alia, § 309.

Also in subsection (a) of this section, the former
references to an act "tending to prejudice or to
render wholly or partly ineffectual proceedings to
collect such ta[x], unless such proceedings be brought
without delay" are deleted as surplusage.

Also in subsection (a) of this section, the former
reference to a "deficiency for any year, current or
past" is deleted as surplusage.

Subsections (b), (c), and (d) of this section are
revised to apply to the income tax, as well as the
admissions and amusement tax and the sales and use
tax, to clarify that notice is required for any
jeopardy assessment, that the findings about the

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