WILLIAM DONALD SCHAEFER, Governor                             Ch. 5

11-101.

(b-1) [(1)] "Cleaning of a commercial or industrial building" means the following
services performed to a commercial or industrial building:

and

[(i)] (1) floor, carpet, wall, window, ceiling, and exterior cleaning;

[(ii)](2) janitorial services.
DRAFTER'S NOTE:

Error: Extraneous paragraph designation in § 11-101(b-l) of the Tax -
General Article.

Occurred: Ch. 1, Acts of the First Special Session of 1992.

11-601.

(c)     Personal liability for the sales and use tax and for the interest and penalties of
the tax extends to:

(1)     a buyer for tax that the buyer does not pay to:

(i) the vendor as required in § 11-403 of this title; or
(ii) the Comptroller as required by regulation; AND

(2)     a vendor for tax that the vendor does not:

(i) collect from the buyer as required in § 11-403 of this title; or

(ii) pay to the Comptroller as required in subsection (b) of this
section [; and

(3)     if the buyer or vendor liable under item (1) or (2) of this subsection is a
corporation:

(i) the president, vice president, or treasurer of the corporation; and

(ii) any officer of the corporation who directly or indirectly owns more
than 20% of the stock of the corporation].

(d)     If a buyer or vendor liable for the sales and use tax and for the interest and
penalties of the tax under subsection (c) of this section is a corporation or limited liability
company, personal liability for the sales and use tax and for the interest and penalties of
the tax extends to:

(1). in the case of a corporation [, any officer of the corporation] :

(I)      THE PRESIDENT, VICE PRESIDENT OR TREASURER OF THE
CORPORATION; AND

(II)     ANY OFFICER OF THE CORPORATION WHO DIRECTLY OR
INDIRECTLY OWNS MORE THAN 20% OF THE STOCK OF THE CORPORATION; and

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