WILLIAM DONALD SCHAEFER, Governor

Ch. 406

(ii) If, after being notified under subparagraph (i) of this paragraph, a
health maintenance organization being examined has failed to complete or correct the
inadequate account information, the] THE Commissioner may employ experts, NOT
OTHERWISE A PART OF THE STAFF OF THE COMMISSIONER, to [rewrite, post, or
balance the accounts] CONDUCT ANY EXAMINATION MADE UNDER THIS SECTION at
the expense of the health maintenance organization.

(II) AN EXPERT EMPLOYED UNDER THIS PARAGRAPH MAY
REWRITE, POST, OR BALANCE THE ACCOUNTS OF A HEALTH MAINTENANCE
ORGANIZATION BEING EXAMINED IF:

1. THE COMMISSIONER FINDS THE ACCOUNTS TO BE
INADEQUATE OR INADEQUATELY KEPT; AND

2. THE HEALTH MAINTENANCE ORGANIZATION HAS
FAILED TO CORRECT THE ACCOUNTING AFTER THE COMMISSIONER HAS GIVEN
NOTICE AND AN OPPORTUNITY TO CORRECT THE ACCOUNTS.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1993.

Approved May 27, 1993.

CHAPTER 406
(Senate Bill 1)

AN ACT concerning

Sales and Use Tax - Credit for Collection Expense and Due Date

FOR the purpose of altering the calculation of a certain credit allowed to a person who
timely files a sales and use tax return; and altering certain due dates for the filing of
sales and use tax returns and the payment of sales and use tax to the Comptroller;
and providing for the effective dates of this Act.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 11-105, 11-501(a)- and 11-502(a)
Annotated Code of Maryland
(1988 Volume and 1992 Supplement)

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 11-601(a) and (b)(1)
Annotated Code of Maryland
(1988 Volume and 1992 Supplement)

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