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

(3) A FINANCIAL INSTITUTION FURNISHING A REPORT TO THE
COMPTROLLER UNDER THIS SECTION IS PROHIBITED FROM DISCLOSING TO AN
OBLIGOR THAT THE NAME OF THAT OBLIGOR HAS BEEN RECEIVED FROM OR
FURNISHED TO THE COMPTROLLER.

13-811.

(a) (1)    In this section[, "paymaster":

(1)    means] THE FOLLOWING WORDS HAVE THE MEANINGS INDICATED.

(2)     "PAYMASTER"!

(I) MEANS an employer's officer, representative, agent, or employee
charged with the duty of paying salary, wages, or other compensation for personal
serviced to an employee named in a notice of lien; and

[(2)](II) if the person named in a notice of lien is employed by the federal
government or its instrumentality with an office in the State where employee records
are kept, whether or not payroll records are kept or the payroll is prepared at that
office, includes the employee who:

[(i)] 1. is designated to keep and maintain employee records in
that office; and

[(ii)] 2. is or may be designated to receive and distribute pay
checks to the employees.

(3) "TAX WAGE LIEN" MEANS THE LIEN ON WAGES DESCRIBED IN THIS
SECTION.

(B) A TAX LIEN FOR ANY TAX ADMINISTERED BY THE COMPTROLLER UNDER
THIS ARTICLE EXTENDS TO AND COVERS ALL SALARY, WAGES, OR OTHER
COMPENSATION FOR PERSONAL SERVICES THAT IS DUE OR BECOMES PAYABLE ON
OR AFTER THE TIME THE LIEN ARISES.

[(b)] (C) The Comptroller promptly shall give notice of [an income] A tax
wage lien that states the lien amount, THE TYPE OF TAX, and the name of the person
against whom the lien is taken by:

(1) certified mail, return receipt requested, under the postmark of the
United States Postal Service, to the employer; or

(2) personal service on the employer.

[(c)] (D) (1) If an employer knows or has reason to know of the import of the
contents of the certified mail and refuses to accept its delivery, service as required
under subsection [(b)(1)] (C)(1) of this section is made when delivery is refused.

(2) Service as required under subsection [(b)(2)] (C)(2) of this section is
made when personal service is made on an officer or paymaster of the employer.

[(d)] (E) (1) From salary, wages, or other compensation for personal services
that is due or becomes payable on or after the date on which a notice of wage lien is

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