WILLIAM DONALD SCHAEFER, Governor

Ch. 2

taxable year, in accordance with the Department's certification,
and the county or Baltimore City in which the branch office is
located shall be paid that share of the total. If the savings
bank or association has no branch offices, the total payment
shall be made to the county or Baltimore City in which the one
office of the savings bank or association is located. All such
payments shall be made to the board of county commissioners or
county council of the county or to the Mayor and City Council of
Baltimore, to be credited in each instance to the general funds
of the county or city.

(f)  The tax imposed by this section shall be collected and
administered by the Director in accordance with the provisions of
the subtitle "Income Tax" of this article not inconsistent with
this section.

(g)  Reference in the subtitle "Income Tax" to the
Comptroller of the Treasury shall be taken to mean the Director
for purposes of this section, and the Director shall have the
same administrative and rulemaking powers and duties with respect
to the franchise tax imposed hereby as the Comptroller has with
respect to income tax.

(h) (1) The failure of a savings bank or association to
file a return, report, or pay a tax or any portion of a tax, as
required or due under this section, shall have the effect and be
subject to the procedures and penalties provided in §§ 320 and
322 and elsewhere in the subtitle "Income Tax" of [this article]
ARTICLE 81, AS AMENDED THROUGH DECEMBER 31, 1988, as well as
civil procedures authorized for the collection of ordinary taxes.

(2) To determine if a tax return is correct or to
otherwise enforce the provisions of this section, the Department
may:

(i) Examine any books, papers, records or other
data that may be relevant or material to the matters required to
be included in a tax return;

(ii) Subpoena:

1.  Any person; or

2.  Any relevant document;
(iii) Administer oaths;

(iv) Take testimony;

(v) Conduct an investigation;

(vi) Hold a hearing; and

(vii) If a person fails to comply with a
subpoena, petition a circuit court to order compliance with the
subpoena.

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