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

(2) THE TOTAL AMOUNT THAT THE COMPTROLLER RECOVERS MAY NOT
EXCEED THE TOTAL AMOUNT PAID TO THE OBLIGOR IN VIOLATION OF THIS SECTION.

(F) (K) THIS SECTION MAY NOT BE CONSTRUED TO PROHIBIT THE
COMPTROLLER FROM COLLECTING TAXES DUE FROM THE OBLIGOR IN ANY OTHER
MANNER AUTHORIZED BY LAW.

Article—Transportation

1-103.

(A) A LICENSE OR PERMIT IS CONSIDERED RENEWED FOR PURPOSES OF THIS
SECTION IF THE LICENSE OR PERMIT IS ISSUED BY A UNIT OF STATE GOVERNMENT
TO A PERSON FOR THE PERIOD IMMEDIATELY FOLLOWING A PERIOD FOR WHICH THE
PERSON PREVIOUSLY POSSESSED THE SAME OR A SUBSTANTIALLY SIMILAR
LICENSE.

(B) BEFORE ANY LICENSE OR PERMIT MAY BE RENEWED UNDER THIS
ARTICLE, THE ISSUING AUTHORITY SHALL VERIFY THROUGH THE OFFICE OF THE
COMPTROLLER THAT THE APPLICANT HAS PAID ALL UNDISPUTED TAXES AND
UNEMPLOYMENT INSURANCE CONTRIBUTIONS PAYABLE TO THE COMPTROLLER OR
THE SECRETARY OF LABOR, LICENSING, AND REGULATION OR THAT THE APPLICANT
HAS PROVIDED FOR PAYMENT IN A MANNER SATISFACTORY TO THE UNIT
RESPONSIBLE FOR COLLECTION.

(C) SUBSECTION (B) OF THIS SECTION DOES NOT APPLY TO LICENSES ISSUED
UNDER;

(1) TITLE 13 OF THIS ARTICLE (MOTOR VEHICLE REGISTRATIONS); OR

(2) TITLE 16 OF THIS ARTICLE (DRIVERS' LICENSES).

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article—Tax—General

[11-105.

(a)     Except as provided in subsection (b) of this section, a person who timely
files a sales and use tax return is allowed, for the expense of collecting and paying the
tax, a credit equal to 0.15% of the gross amount of sales and use tax that the person
is to pay to the Comptroller.

(b)     (1) Subject to paragraph (2) of this subsection, the credit allowed under
this section is 0.6% of the first $6,000 of the gross amount of sales and use tax that
the person is to pay with each return.

(2) For a vendor who files or is eligible to file a consolidated return under
§ 11-502 of this title, the credit allowed under paragraph (1) of this subsection is 0.6%
of the first $6,000 of the gross amount of sales and use tax that the person is or would
be required to pay with the consolidated return.]

Article—Transportation

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