WILLIAM DONALD SCHAEFER, Governor

Ch. 2

relate to acceptable security for tax and, in part, is
derived without substantive change from the second
sentences of former Art. 2B, § 142(a) and (c), from
the third and fourth sentences of former Art. 56, §
141(a), and from former Art. 81, § 312(p)(3) and the
second sentence of (1), § 408(b)(3)(i), (ii), and
(iii), the second sentence and the second clause of
the first sentence of § 419, the second clause of the
first sentence and the first clause of the fifth
sentence of § 436, and the references to acceptable
security in the sixth and seventh sentences of §
313A(c), in the first sentences of §§ 340 and 391, and
in the first clauses of §§ 341 and 392.

In item (1) of this section, the former references to
security being conditioned on payment of the tax are
deleted as surplusage.

In items (2) and (3) of this section, the defined term
"tax collector" is substituted for the word
"Comptroller", for clarity.

Also in items (2) and (3) of this section, the former
references to keeping securities and cash in the
"custody of the Comptroller" are deleted as
unnecessary in light of the requirement that
securities be deposited with the Comptroller.

The first sentence of former Art. 56, § 141(a), which
required every bond for motor fuel tax to be filed
with the Comptroller, is deleted as unnecessary in
light of this section, since a similar requirement is
not stated expressly for any other bond.

Former Art. 2B, § 142(d) and (f) and former Art. 56, §
141(b) and, except for the reference to license
cancellation, (c), which related to substitute
security and additional security, are deleted as
unnecessary in light of § 13-831(b) and (d) of this
subtitle.

Former Art. 81, § 312(p)(2), which provided that "the
aggregate liability of the surety may not exceed the
penal sum of this bond", is deleted as surplusage.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "Tax collector" § 13-101

13-827. NOTICE.

WHEN A TAX COLLECTOR REQUIRES A PERSON TO POST SECURITY
UNDER § 13-825 OF THIS SUBTITLE, THE TAX COLLECTOR SHALL MAIL THE
PERSON A NOTICE OF THE REQUIREMENT AND THE AMOUNT REQUIRED TO BE
POSTED.

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