Ch. 2                                    LAWS OF MARYLAND

The substantive provisions of the tax laws include the
imposition of taxes, rates of taxes, exemptions, determinations
and computation of taxes, credits, and payment and reporting
requirements. Substantive provisions for each tax in the Tax
General Article appear in the titles designated as "tax" titles.

Procedural provisions for the taxes in the Tax - General
Article are contained in Title 13 "-- Procedure. This title
includes all events that take place after the normal payment of a
tax by a taxpayer is required, including the determination of tax
liability, enforcement, appeals, interest, penalties,
collections, refunds, and criminal sanctions, as well as
provisions that relate to returns and limitations.

Terminology.

It has been a precept that the revision of this law should
be clear and straightforward and, once something is said, it
should be said in the same way every time. To that end, in
revising this article, the Tax - General Article Review Committee
has conformed the language and organization of this article to
that of other revised articles, to the extent that the former law
allowed.

Throughout the former law, the word "levy" was used in 4
different senses. It was used as a verb to mean imposing a tax
and setting a tax rate. As a noun, "levy" was used to mean the
imposition of a tax and a lien against property. To avoid
confusion in this article, the more precise references to
"setting" a tax rate and "imposition" of a tax and "lien" are
used.

Throughout this article, where the former law referred to
the counties and Baltimore City, the reference to Baltimore City
has been deleted as unnecessary in light of the use of the
defined term "county".

Also throughout this article, for consistency and to avoid
confusion, the word "regulation" is substituted for the former
references to "rules and regulations". See the revisor's note to
SG § 10-101. However, the words "rules of procedure" are used to
apply to the Maryland Tax Court. The singular verb "adopt" is
used in relation to rules of procedure and regulations, and verbs
such as "prescribe" and "promulgate" are deleted.

Miscellaneous Provisions:

I. Transfers to Art. 24.

Numerous provisions affected both State and local taxes.
Those that related only to local taxes are transferred to Art. 24
of the Code. Those that related both to State and local taxes
are bifurcated, so that State tax provisions appear in this
article and comparable local tax provisions appear in Art. 24.

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