Ch. 579

1994 LAWS OF MARYLAND

(2) THE UNDERESTIMATION IS OF THE COUNTY INCOME TAX ONLY.
13-702.

(A)     [A] EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, 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, public
service company franchise tax, or income tax under § 8-210(b), § 8-405(b), or § 10-902 of
this article:

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

(2)     estimates a tax that is:

(i) less than 90% of the tax required to be shown on the return for the
current taxable year; and

(ii) less than the tax paid for the prior taxable year, REDUCED BY THE

CREDIT ALLOWED UNDER § 10-703 OF THIS ARTICLE.

(B)     A PENALTY MAY NOT BE ASSESSED ON THE UNDERESTIMATION OF
INDIVIDUAL INCOME TAX IF:

(1)      AT LEAST 90% OF THE INDIVIDUAL'S TAXABLE INCOME IS ALSO
TAXABLE BY ANOTHER STATE; AND

(2)     THE UNDERESTIMATION IS OF THE COUNTY INCOME TAX ONLY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1994 and shall be applicable to all tax years beginning after December 31, 1993.

Approved May 26, 1994.

CHAPTER 579
(House Bill 653)

AN ACT concerning

District Court - Appeals from Pretrial Dismissals

FOR the purpose of authorizing the State to appeal from pretrial dismissals of charging
documents in criminal cases in the District Court; providing that the appeal shall be
to the circuit court solely for the purpose of reviewing the judgment of the District
Court; providing that the appeal shall be heard on the record made in the District
Court; and making stylistic changes.

BY renumbering

Article - Courts and Judicial Proceedings
Section 12-401(b), (c), (d), and (e), respectively

to be Section 12-401(d), (e), (f), and (g), respectively

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