Ch. 783                                       LAWS OF MARYLAND

Approved May 25, 1989.

CHAPTER 783

(Senate Bill 513)

AN ACT concerning

Sales and Use Tax - Deficiencies Credits for Overpayments

FOR the purpose of requiring a tax collector to allow a credit
against a certain sales and use tax deficiency assessments
for certain overpayments of sales and use tax; providing
that an overpayment of sales and use tax stops the accrual
of interest on a sales and use tax deficiency assessment to
the extent of the overpayment; providing for the application
of this Act; and generally relating to the sales and use tax
deficiencies.

BY repealing and reenacting, with amendments,

Article - Tax - General
Section 13-401 and 13-402
Annotated Code of Maryland
(1988 Volume)

BY repealing and reenacting, without amendments,

Article - Tax - General
Section 13-402 and 13-601(a)
Annotated Code of Maryland
(1988 Volume)

BY adding to

Article - Tax - General
Section 13-601(f)
Annotated Code of Maryland
(1988 Volume)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

13-401.

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