H.B. 753

VETOES

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 or use of certain information contained in to
certain persons of certain information and related to certain requests by the
Comptroller to a financial institution; requiring the Comptroller to promptly
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; requiring 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; imposing the insurance premiums tax
on health maintenance organizations and managed care organizations;
providing that premiums to be taxed include certain amounts paid to a health
maintenance organization and a managed care organization; altering certain
fees assessed for the filing of certain documents and certain annual reports;
imposing certain fees for the filing of certain documents and certain annual
reports; repealing certain fees imposed for the indexing of names; providing that
a certain part of certain fees imposed shall be credited to a certain fund;
imposing a certain surcharge on the Maryland taxable income of corporations for
certain taxable years; requiring the Comptroller to distribute the revenues from
the surcharge to the General Fund of the State; authorizing the Comptroller to
distribute, apportion, or allocate certain tax attributes between and among two
or more organizations, trades, or businesses under certain circumstances;
requiring that certain interest expenses and certain intangible expenses be
added to the federal taxable income of a corporation to determine Maryland
modified income under certain circumstances; providing that to the extent
allowed under the Constitution of the United States, under certain
circumstances certain income of certain corporations that is not apportionable

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