WILLIAM DONALD SCHAEFER, Governor

Ch. 2

substituted for the former references to "such action
as he deems advisable" and to obtaining a lien, for
clarity and brevity.

Also in subsection (d) of this section, the former
words "firm or corporation" are deleted as included in
the defined term "person".

The second through sixth sentences of former Art. 81,
§ 408(a)(3), which provided for liens with respect to
jeopardy assessments for admissions and amusement tax,
are deleted as surplusage in light of the lien
provisions set out in Part II of this subtitle.

The Tax - General Article Review Committee notes, for
the consideration of the General Assembly, that only 4
taxes may be collected by jeopardy assessments. The
General Assembly may wish to expand this section to
apply to other taxes.

Defined terms: "Admissions and amusement tax" § 1-101
"Financial institution franchise tax" § 1-101
"Income tax" § 1-101 "Person" § 1-101
"Property" § 1-101 "Sales and use tax" § 1-101
"Tax collector" § 13-101

13-822. RESERVED.

13-823. RESERVED.

PART V. SECURITY FOR TAXES.

13-824. AUTHORIZED.

TO PROTECT TAX REVENUE, A TAX COLLECTOR MAY, TO THE EXTENT
ALLOWED OR REQUIRED UNDER § 13-825 OF THIS SUBTITLE:

(1)  SET AN AMOUNT TO SECURE PAYMENT OF THE TAX,
INTEREST, AND PENALTY THAT IS DUE OR MAY BECOME DUE; AND

(2)  REQUIRE ACCEPTABLE SECURITY TO BE POSTED.

REVISOR'S NOTE: This section is new language added to state
expressly that a tax collector may require a security
for taxes and the purpose of the security.

Defined term: "Tax collector" § 13-101

13-825. AMOUNT.

(A) ADMISSIONS AND AMUSEMENT TAX.

THE COMPTROLLER MAY REQUIRE A PERSON WHOSE GROSS RECEIPTS
ARE SUBJECT TO ADMISSIONS AND AMUSEMENT TAX AND WHOSE BUSINESS IS
NOT A PERMANENT OPERATION IN THE STATE TO POST SECURITY FOR THE
TAX IN THE AMOUNT THAT THE COMPTROLLER DETERMINES.

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