PARRIS N. GLENDENING, Governor

Ch. 295

9-806.

(A)     (1) EXCEPT WITH RESPECT TO A TAX COLLECTABLE LOCALLY,
IMMEDIATELY AFTER SEPTEMBER 30 OF EACH YEAR, THE STATE COMPTROLLER
SHALL CERTIFY TO THE DEPARTMENT A LIST OF EVERY MARYLAND LIMITED
LIABILITY PARTNERSHIP THAT HAS NOT PAID A TAX DUE BEFORE OCTOBER 1 OF
THE YEAR AFTER THE TAX BECAME DUE.

(2)      WHEN THE COMPTROLLER CERTIFIES THE LIST TO THE
DEPARTMENT, THE COMPTROLLER SHALL MAIL TO EACH LISTED LIMITED
LIABILITY PARTNERSHIP, AT ITS ADDRESS AS IT APPEARS ON THE COMPTROLLER'S
RECORDS, A NOTICE THAT ITS RIGHT TO DO BUSINESS IN MARYLAND AND THE
RIGHT TO THE USE OF ITS NAME WILL BE FORFEITED UNLESS ALL TAXES, INTEREST,
AND PENALTIES DUE BY IT ARE PAID.

(3)      THE MAILING OF THE NOTICE IS SUFFICIENT, AND THE FAILURE OF
ANY LIMITED LIABILITY PARTNERSHIP TO RECEIVE THE NOTICE MAILED TO IT
DOES NOT AFFECT THE FORFEITURE OF ITS RIGHT TO DO BUSINESS IN MARYLAND
AND THE RIGHT TO THE USE OF ITS NAME.

(B)     (1) IMMEDIATELY AFTER SEPTEMBER 30 OF EACH YEAR, THE
SECRETARY OF ECONOMIC AND EMPLOYMENT DEVELOPMENT SHALL CERTIFY TO
THE DEPARTMENT A LIST OF EVERY MARYLAND LIMITED LIABILITY PARTNERSHIP
THAT HAS NOT PAID AN UNEMPLOYMENT INSURANCE CONTRIBUTION OR MADE A
REIMBURSEMENT PAYMENT DUE BEFORE OCTOBER 1 OF THE YEAR AFTER THE
CONTRIBUTION OR PAYMENT BECAME DUE.

(2)      WHEN THE SECRETARY CERTIFIES THE LIST TO THE DEPARTMENT,
THE SECRETARY SHALL MAIL TO EACH LISTED LIMITED LIABILITY PARTNERSHIP,
AT ITS ADDRESS AS IT APPEARS ON THE SECRETARY'S RECORDS, A NOTICE THAT ITS
RIGHT TO DO BUSINESS IN MARYLAND AND THE RIGHT TO THE USE OF ITS NAME
WILL BE FORFEITED UNLESS ALL CONTRIBUTIONS, REIMBURSEMENT PAYMENTS,
INTEREST, AND PENALTIES DUE BY THE LIMITED LIABILITY PARTNERSHIP ARE
PAID.

(3)      THE MAILING OF THE NOTICE IS SUFFICIENT, AND THE FAILURE OF
ANY LIMITED LIABILITY PARTNERSHIP TO RECEIVE THE NOTICE MAILED TO IT
DOES NOT AFFECT THE FORFEITURE OF ITS RIGHT TO DO BUSINESS IN MARYLAND
AND THE RIGHT TO THE USE OF ITS NAME.

(C)     IMMEDIATELY AFTER SEPTEMBER 30 OF EACH YEAR, THE DEPARTMENT
SHALL CERTIFY A LIST OF EVERY MARYLAND LIMITED LIABILITY PARTNERSHIP
THAT HAS NOT FILED AN ANNUAL REPORT WITH THE DEPARTMENT AS REQUIRED
BY LAW OR HAS NOT PAID A TAX BEFORE OCTOBER 1 OF THE YEAR AFTER THE
REPORT WAS REQUIRED TO BE FILED OR THE TAXES WERE DUE.

(D)     AFTER THE LISTS ARE CERTIFIED, THE DEPARTMENT SHALL ISSUE A
PROCLAMATION DECLARING THAT THE RIGHT TO DO BUSINESS IN MARYLAND AND
THE RIGHT TO THE USE OF THE NAME FOR EACH LIMITED LIABILITY PARTNERSHIP
IS FORFEITED AS OF THE DATE OF THE PROCLAMATION, WITHOUT PROCEEDINGS
OF ANY KIND EITHER AT LAW OR IN EQUITY.

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