Ch. 2                                    LAWS OF MARYLAND

jeopardy of any tax is final and conclusive, and that
the tax collector may collect any jeopardy assessment;
respectively.

In the introductory language of subsection (b) of this
section; the specific requirement that the tax
collector "mail" the notice and demand is substituted
for the former requirements that notice and demand
"shall be made" and that the tax collector "shall
cause" the notice "to be given"; for clarity. As to
notice requirements, see § 1-202 of this article.

In subsection (b)(2) and (3) of this section, the word
"assessment" is substituted for the former references
to the "tax, interest and penalty", for clarity and
brevity.

In subsection (b)(3)(i) of this section, the former
reference to a demand "for an immediate return" is
deleted as surplusage.

In subsection (b)(3)(ii) of this section, the
reference to evidence that collection of the tax is
hot in jeopardy" is substituted for the former
references to evidence that "he is hot in default in
making any return or paying any ta[x] prescribed by
this subtitle, or that he will duly return and pay the
ta[x] to which the findings of the Comptroller's
findings relate", for brevity.

Also in subsection (b)(3)(ii) of this section, the
former references to the time for compliance and its
effect on the tax payment due date are deleted as
unnecessary in light of subsection (d) of this
section.

In subsection (c) of this section; the reference to
findings about the "jeopardy of tax collection" is
substituted for the former references to those about
the "responsibility of the person", firm or
corporation "liable for takes", for clarity.

In subsection (d) of this section, the reference to a
failure "to comply with the notice" of jeopardy
assessment is substituted for the former conditions
"[i]f the amount of tax, interest and penalty
specified in the notice of jeopardy assessment, as
provided in this section, is not paid" and "[i]f the
person ... does not file with the Comptroller
satisfactory evidence of compliance as provided in
paragraph (2) of this section", for clarity and
brevity.

Also in subsection (d) of this section, the reference
to any action "as authorized under this title" is

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