ROBERT L. EHRLICH, JR., Governor                           H.B. 753

regarding this very issue. At this juncture, I believe it is prudent to wait until the
Judiciary rules on the matter.

For the above stated reasons, I have vetoed House Bill 753.

Sincerely,

Robert L. Ehrlich, Jr.

Governor

House Bill No. 753

AN ACT concerning

Tax Administration and Compliance
Taxes and Revenues

FOR the purpose of repealing certain credits and discounts allowed certain venders
for collecting and remitting to the State certain taxes, fees, and surcharges;
requiring that before certain licences or permits issued by the State are
renewed, the issuing authority shall verify through the Office of the Comptroller
that certain taxes and unemployment contributions have been paid or that
payment has been provided for in a certain manner; requiring certain fiduciary
institutions to disclose certain information requested by the Comptroller
relative to certain accounts in the name of an individual whose property is
subject to a tax lien; providing that certain provisions of law do not prohibit a
fiduciary institution from disclosing certain financial records that the
Comptroller determines are necessary to enforce the tax laws of the State;
altering the time for filing of certain income tax withholding returns under
certain circumstances; altering a certain definition to include winnings derived
from pari-mutuel wagering in certain provisions of law concerning income
subject to withholding for income tax purposes; requiring an employer to base
withholding for an employee on not more than the actual number of exemptions
allowed on the employee's prior year's return under certain circumstances;
requiring the transferee of certain property to withhold and remit to the
Comptroller a certain part of the total payment for property that is sold or
exchanged by certain nonresidents of the State or certain out of state entities;
providing that the amounts required to be withheld on the sale or exchange of
certain property by certain nonresidents and certain out of state entities are a
personal liability of the transferee of the property and a lien on the property of
the transferee for a certain period of time; requiring that certain instruments of
writing include a description of the total payment for the property in the recitals
or the acknowledgment of the instrument or in a certain affidavit; providing
that certain instruments of writing may not be 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; altering certain due dates for
the filing of a sales and use tax return; altering certain limitations on certain

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