Ch. 203                                    2003 LAWS OF MARYLAND

acknowledgment of the instrument or in a certain affidavit; prohibiting certain
instruments of writing from being recorded unless a certain part of the total
payment is paid to the clerk of the circuit court or the Department of Assessments
and Taxation; requiring the clerks and the Department of Assessments and
Taxation to collect the amounts and pay over those amounts to the Comptroller;
providing that amounts collected and paid over are deemed paid to the
Comptroller on behalf of the transferor; providing that certain persons are not
liable for certain amounts collected and paid over to the Comptroller under this
Act; altering certain due dates for the filing of a sales and use tax return; altering
certain limitations on certain authority of the Comptroller and the Department of
Assessments and Taxation to require unpaid tax liability to be paid in funds that
are immediately available; providing that certain tax information may be
disclosed to certain license issuing authorities of the State required by law to
verify certain tax compliance before renewing a license or permit; altering the
circumstances under which a tax collector is required to assess certain interest
and penalty for failure to pay certain estimated taxes; providing for withholding
of a certain part of the contract price under certain contracts with certain
contractors that do not maintain a regular place of business in the State, pending
certain tax compliance verification; authorizing the Comptroller to request
certain information and assistance from financial institutions to enable the
Comptroller to enforce the tax laws of the State; requiring a financial institution
that receives a request from the Comptroller to submit a certain report to the
Comptroller regarding certain persons whose property is subject to a tax lien;
prohibiting certain disclosure to certain persons of certain information and
related to certain requests by the Comptroller to a financial institution; requiring
the Comptroller to give certain notice of a tax lien to certain financial
institutions; requiring a financial institution under certain circumstances to
seize and attach certain accounts of certain persons whose property is subject to a
tax lien; authorizing a financial institution to assess a certain fee against certain
accounts or obligors under certain circumstances; providing that a financial
institution may not be held liable for certain actions under certain circumstances;
authorizing the Comptroller to send a certain notice to certain obligors under
certain circumstances; authorizing certain persons to challenge certain actions of
the Comptroller in a certain manner under certain circumstances; requiring a
financial institution under certain circumstances to pay to the Comptroller
within a certain period of receiving a certain notice certain amounts in the
accounts of certain persons whose property is subject to a tax lien; providing that
a tax lien for certain taxes extends to and covers certain salary, wages, or other
compensation for personal services; requiring the Comptroller to adopt certain-
regulations; making the provisions of this Act severable; providing for the
effective dates and applicability of this Act; and generally relating to the
financing of State and local governments for certain fiscal years.

BY repealing and reenacting, with amendments,
Article 2B - Alcoholic Beverages
Section 2-101(b)(6)
Annotated Code of Maryland

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