H.B. 753 VETOES
(2) for other periods and on other dates that the Comptroller specifies by
regulation, including periods in which the vendor does not make any retail sale or
sale for use.
13-104.
(a) (1) Subject to the approval of the Treasurer and subject to the limitation
under paragraph (2) of this subsection, the Comptroller or the Department may
provide by regulation for the payment of any unpaid tax liability in connection with a
tax return, report, or other document required to be filed with the Comptroller or the
Department in funds that are immediately available to the State on the date the
payment is due.
(2) Except as provided in paragraph (3) of this subsection, the
Comptroller or the Department may not require payment in funds that are
immediately available to the State if the unpaid tax liability in connection with a tax
return, report, or other document is less than [$20,000] $10,000.
(3) (i) The Comptroller may require a person who is an agent of the
payor or employer as defined in § 10-905 of this article to make payments in
immediately available funds on the date the payment is due by the employer or payor
if the total amount of the payments to be made by the agent for any pay period
exceeds [$20,000] $10,000 in the aggregate.
(ii) Any amounts for which an agent has not received timely
payment from an employer or payor: .
1. shall be excluded for purposes of determining whether the
total amount of payments to be made by an agent for a pay period exceeds [$20,000]
$10,000 in the aggregate; and
2. may not be required to be paid in immediately available
funds under this paragraph.
(iii) This paragraph does not impose or affect liability for the
payment of any tax.
13-203.
(e) Tax information may be disclosed to:
(1) an employee or officer of the State who, by reason of that employment
or office, has the right to the tax information;
(2) another tax collector;
(3) the Maryland Tax Court; [and]
(4) a legal representative of the State, to review the tax information
about a taxpayer:
(i) who applies for review under this title;
(ii) who appeals from a determination under this title; or
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