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PARRIS N. GLENDENING, Governor
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Ch. 698
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PERIOD; NOT EXCEEDING 15 YEARS FROM THE DATE OF RECORDING OF THE
DECLARATION, TO ADD TO THE CONDOMINIUM ANY SUCCESSIVE SECTION
DESCRIBED IN THE DECLARATION AND IN THE CONDOMINIUM PLAT.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2000. It shall remain effective for a period, of 5 years and, at the end of
September 30, 2005, with no farther action required by the General Assembly, this
Act shall be abrogated and of no further force and effect.
Approved May 18, 2000.
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CHAPTER 698
(House Bill 1421)
AN ACT concerning
Streamlined Sales Tax System for the 21st Century
FOR the purpose of requiring the Comptroller to enter certain discussions with
certain states regarding the development of a certain streamlined sales and use
tax collection and administration system; authorizing the Comptroller to
participate in a certain sales tax pilot project and enter into certain agreements;
requiring that certain agreements establish certain provisions for the
administration, imposition, and collection of sales and use taxes; excusing
certain parties from certain provisions of law to the extent a different procedure
is required by certain agreements; requiring that certain agreements terminate
no later than a certain date; providing for certain treatment of certain
confidential taxpayer information under certain circumstances; requiring the
Comptroller to provide certain reports to the Governor and the General
Assembly regarding the status of discussions with other states on a streamlined
sales and use tax collection system; providing for the termination of this Act; and
generally relating to authorization for the Comptroller to participate in
discussions with other states regarding the development of a multistate,
voluntary, streamlined sales and use tax collection and administration system.
Preamble
WHEREAS, State and local tax systems should treat transactions in a
competitively neutral manner; and
WHEREAS, A simplified sales and use tax system that treats all transactions in
a competitively neutral manner will strengthen and preserve the sales and use tax as
a vital State and local revenue sources revenue source and preserve State fiscal
sovereignty; and
WHEREAS, Remote sellers should not receive preferential tax treatment at the
expense of local "main street" merchants, nor should those vendors be burdened with
special, discriminatory, or multiple taxes; and
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- 3547 -
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