WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Former Art. 81, § 203, which seemed to be a general
provision for assessment and collection of tax within
the period of limitations, is deleted as unnecessary
in light of TP § 14-1102, since, in fact, former § 203
apparently was intended to allow the assessment and
collection of property tax after the date of finality.

Defined terms: "Alcoholic beverage tax" § 1-101

"Comptroller" § 1-101

"Financial institution franchise tax" § 1-101

"Income tax" § 1-101 "Maryland estate tax" § 1-101

"Motor carrier tax" § 1-101

"Motor fuel tax" § 1-101

"Sales and use tax" § 1-101

GENERAL REVISOR'S NOTE TO ARTICLE:

As a result of an intensive analysis of the tax laws of the
State, the Tax - General Article Review Committee has organized
the tax laws into 2 revised articles, the Tax - Property Article
and the Tax - General Article. The Tax - Property Article was
enacted in 1985.

Structure of Article:

The Tax - General Article is divided into 13 titles and
encompasses the following general taxes: (1) admissions and
amusement tax; (2) alcoholic beverage tax; (3) boxing and
wrestling tax; (4) death taxes (inheritance tax, Maryland estate
tax, and tax on commissions); (5) franchise taxes (the financial
institution franchise tax, which combines the former financial
institution and savings bank and savings and loan associations
taxes, the public service franchise tax, which formerly was
designated the gross receipts tax, and the savings and loan
association franchise tax); (6) motor fuel tax and motor carrier
tax; (7) income tax; (8.) the sales and use tax, which combines
the former retail sales and the former use taxes; and (9) tobacco
tax.

The Tax - General Article Review Committee decided to
arrange the article into 3 major areas of tax law -- i.e.,
administrative provisions, substantive provisions, and procedural
provisions. A similar structure was adopted for the Tax
Property Article.

The administrative powers and duties of the person or unit
charged with the responsibility to administer a tax, including
the distribution of tax revenue, and the operation and
administration of the Maryland Tax Court constitute the
administrative provisions. The laws governing the Comptroller in
the administration of taxes appear in Title 2 -- Administration
by Comptroller, and similar provisions for other tax
administrators are contained in a separate provision of the
appropriate tax title. The administrative provisions for the
Maryland Tax Court appear in Title 3.

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