WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

is requested to be instituted and it is ascertained by
the officer whose duty it is to collect such taxes
including the interest and penalties accrued thereon
that a lesser sum may be collected than the total sum
due" is deleted as surplusage.

Also in the introductory language of subsection (c) of
this section, the former language "and the full sum
may include all taxes due the 'jurisdiction" is deleted
as surplusage.

In subsection (c)(3) of this section, the former
reference to a release of a claim or satisfaction of
judgment being made "as though the same had been paid
in full" is deleted as surplusage.

The provisions of former Art. 81, §§ 207 and 210 that
related to actions for collection of State taxes are
deleted as unnecessary in light of former Art. 81, §
482 -- now TG § 13-816.

For similar provisions, see TP §§ 14-865, 14-866, and
14-868, and TG § 13-816.

Defined terms: "Person" § 1-101
"Tax collector" § 1-101

9-706. ATTACHMENT.

(A)  AUTHORIZED.

IN AN ACTION UNDER § 9-705 OF THIS SUBTITLE, A REQUEST FOR
ATTACHMENT BEFORE JUDGMENT AGAINST ANY ASSET OF THE DEFENDANT MAY
BE FILED IN ACCORDANCE WITH THE MARYLAND RULES OF PROCEDURE.

(B)  BOND.

THE PLAINTIFF IN THE ACTION IS NOT REQUIRED TO FILE AN
ATTACHMENT BOND.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 208,
as it related to taxes under this article.

In subsection (a) of this section, the reference to
the Maryland Rules is substituted for the former
reference to the attachment being "governed in all
respects by the rules of law and procedure applicable
to attachments for liquidated damages against
nonresidents", for clarity.

Also in subsection (a) of this section, the reference
to "any asset" of a defendant is substituted for the
former reference to "lands, goods, chattels or
credits", for brevity and clarity.

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