Ch. 2

LAWS OF MARYLAND

revision normally would state an authorization to
adopt "regulations". However, in this title, the
references to "rules of procedure" are retained to
conform to the practice of the Division of State
Documents to use that reference with respect to the
Tax Court.

The introductory language of subsection (b) of this
section, "[s]ubject to § 3-103 of this title, Title 13
of this article, and § 14-512 of the Tax - Property
Article", is substituted for the former phrase
"subject to the provisions of this article", for
clarity and conformity to the allocation of the
relevant provisions of former Art. 81 in this article
and the Tax - Property Article. For an additional
limitation on the power to adopt rules of procedure,
see former Art. 81, § 143A on insurance taxes, which
now appears as Art. 48A, § 641. As to the transfer of
former Art. 81, § 143A, see the General Revisor's Note
to this article.

In subsection (b) of this section, the phrase "in
accordance with the provisions for adopting
regulations under Title 10, Subtitle 1, Parts I
through III, V, and VI of the State Government
Article" is substituted for the former phrase "in
compliance with the requirements of the Administrative
Procedure Act", for clarity.

As to the revision of subsection (b) of this section,
reference to "Part IV" of Title 10, Subtitle 1 of the
State Government Article is omitted, based on the
express exclusion of the Tax Court under SG §
10-120(a)(8). The Tax - General Article Review
Committee believes that the 1980 amendment to former
Art. 81, § 229(b), which stated that "[a]fter June 30,
1980, the Court may not adopt any new rules of
procedure, except in compliance with the requirements
of the Administrative Procedure Act", should be read
to make Part IV, along with other parts of Title 10,
Subtitle 1 of the State Government Article, applicable
to the Tax Court. The Part IV exclusion was set forth
in the State Government Article revision on the basis
of former Art. 41, § 244(a), which defined "agency" to
exclude the State Tax Commission. However, the
Committee notes, for the consideration of the General
Assembly, that the exclusion of the Tax Court from the
application of the provisions of Part IV may not be
correct. The Maryland Tax Court, however, believes
that the exclusion is correct.

The provisions of the second sentence of former Art.
81, § 229(b) that related to the validity of a rule of
procedure adopted by the Tax Court before June 30,
1980, are transferred to the Session Laws. See
Ch. ____, § 11, Acts of 1988.

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