WILLIAM DONALD SCHAEFER, Governor

Ch. 407

11-601.

(a)     A buyer who fails to pay the sales and use tax to the vendor for any purchase
or use subject to the tax as required in § 11-403 of this title or who is required by
regulation to file a return for a purchase or use subject to the tax shall pay the sales and
use tax on that purchase or use with the return that covers the period in which the buyer
makes that purchase or use.

(b)     (1) A vendor who makes a sale subject to the sales and use tax shall pay the
sales and use tax that the vendor collects for that sale with the return that covers the
period in which the vendor makes that sale.

SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of this Act
shall take effect January' 1, 1994.

SECTION 2. 4. 2. AND BE IT FURTHER ENACTED, That Section 2 of this
Act shall take effect July 1, 1993.

Approved May 27, 1993.

CHAPTER 407
(Senate Bill 18)

AN ACT concerning

Vehicle Laws - Drunk and Drugged Driving - Advice Requirements

FOR the purpose of requiring a police officer who stops or detains a person who the
officer has reasonable grounds to believe is or has been driving or attempting to
drive a motor vehicle in violation of certain drunk and drugged driving prohibitions
to advise the person, prior to a request by the officer that the person take a test of
the alcohol concentration or the drug or controlled dangerous substance content of
the person's breath or blood that, under certain circumstances, the Motor Vehicle
Administration may modify a suspension or issue a restrictive license but that a
person is ineligible for a restrictive license or modification of a suspension imposed
for a refusal to take the test; requiring the advice under this Act to be in a certain
form; requiring the officer to make a certain sworn statement concerning the advice
under this Act; allowing a person to raise the issue of advice under this Act in a
hearing held under certain drunk and drugged driving laws; providing for the
effective date of this Act; and generally relating to the advice a person must receive
prior to making a decision whether to submit to a test of the alcohol concentration
or the drug or controlled dangerous substance content of the person's breath or
blood.

BY repealing and reenacting, with amendments,
Article - Transportation
Section 16-205.1(b) and (f)(7) and (8)
Annotated Code of Maryland

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