WILLIAM DONALD SCHAEFER, Governor                         Ch. 661

(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.

(B) A TAX COLLECTOR MAY NOT ASSESS A PENALTY ON UNPAID INDIVIDUAL
INCOME TAX UNDER SUBSECTION (A) OF THIS SECTION IF THE AMOUNT OF UNPAID
INCOME TAX IS LESS THAN ONE-HALF THE AMOUNT SPECIFIED IN § 6654(E)(1) OF
THE INTERNAL REVENUE CODE.

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

Approved May 26, 1994.

CHAPTER 661
(House Bill 1324)

AN ACT concerning

State Mandates on Local Government

FOR the purpose of repealing or modifying certain provisions of the Annotated Code of
Maryland relating to State imposed mandates on county and municipal governments
by: repealing certain provisions concerning the regulation or sale of alcoholic
beverages in select political subdivisions; modifying certain requirements relating to
the filing of certain documents by municipal corporations; repealing certain
provisions applicable to or affecting municipal corporations only in certain counties;
repealing a certain restriction on municipal corporations concerning certain
discrimination in municipal elections and government; requiring, subject to a
certain exception, a uniform provision concerning the obligation of counties to
publish and make available certain financial information; modifying and limiting
requirements concerning counties' obligation to compensate for certain destroyed
or damaged animals; modifying provisions relating to revenues from the sale of dog
licenses; providing a uniform amount over which certain counties must seek
competitive bids for certain contracts and modifying related requirements
concerning the need for bonds; deleting obsolete or unnecessary provisions relating
to the compensation of county commissioners; deleting obsolete requirements
concerning minimum financial support for fire companies in a single county;
repealing an obsolete provision and unconstitutional provision concerning single
subdivisions in the zoning and planning law; repealing or modifying certain
provisions relating to county boards of education personnel, procurement, or
education matters; repealing obsolete requirements relating to asbestos inspections
in public schools; modifying a requirement concerning the minimum frequency that

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