Ch. 295                                        1995 LAWS OF MARYLAND

Subtitle 2. [Formation: Certificate of Limited Partnership] FORMATION,
FORFEITURE, AND REINSTATEMENT

10-209.

(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
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 OF THE
DEPARTMENT, THE COMPTROLLER SHALL MAIL TO EACH LISTED LIMITED
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 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 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 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 PARTNERSHIP ARE PAID.

(3)      THE MAILING OF THE NOTICE IS SUFFICIENT, AND THE FAILURE OF
ANY LIMITED 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 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.

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