Ch. 5                                           LAWS OF MARYLAND

(ii) for a license to engage in the business of
a retail vendor:

1.  for each place of business in the
State where the applicant sells tangible personal property or a
taxable service;

2.  if the applicant has no fixed place of
business and sells from 1 or more vehicles, for each vehicle; or

3.  if the applicant has no fixed place of
business and does not sell from a vehicle, for the place
designated as the address to which notices are to be mailed.

DRAFTER'S NOTE:

Error: Erroneous punctuation in § 11-703(2) of the
Tax - General Article.

Occurred: Ch. 2, Acts of 1988.

13-205.

(b) (2) If the Comptroller discloses taxpayer identity
information to a person under a contract described in paragraph
[(l)(v)l.] (1)(V)1 of this subsection, the person:

(i) shall use that information only to obtain
telephone numbers for the Comptroller; and

(ii) may not use any telephone number or
taxpayer identity information or disclose the information to any
other person.

DRAFTER'S NOTE:

Error: Stylistic error in § 13-205(b)(2) of the Tax -
General Article.

Occurred: Ch. 2, Acts of 1988.

13-702.

(a) A tax collector shall assess a penalty not exceeding

25% of the amount underestimated, if a person who is required to

estimate and pay financial institution franchise tax under [§
8-216] § 8-210(B) of this article:

(1)  fails to pay an installment when due; or

(2)  estimates a tax that is:

- 1160 -