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H.B. 753 VETOES
[(d)] (C) If the Administration finds that the records of a dealer are
inadequate or incorrect and that the amount of excise tax collected for the
Administration on these sales cannot be determined accurately from the records:
(1) The Administration shall determine the taxable sales of the dealer for
the period involved and compute the tax from the best information available; and
(2) The determination and computation of the Administration are prima
facie correct.
[(e)] (D) (1) If, under subsection [(d)] (C) of this section, the Administration
determines the sales of vehicles and computes the tax due, it shall:
(i) Levy an assessment against the dealer for the deficiency,
interest, and penalties in the manner authorized in §§ 13-401, 13-601, and 13-701 of
the Tax - General Article; and
(ii) Notify the dealer of the tax due and of the amount of the
deficiency assessment.
(2) If the dealer fails to pay the tax and assessment within 10 days after
receiving the notice from the Administration, the Administration may levy, in
addition to the tax and assessment, a penalty equal to 25 percent of the tax due.
[(f)] (E) If a dealer fails to keep any records of sales of vehicles, the
Administration may compute the tax due as provided in § 13-407 of the Tax—General
Article.
[(g)] (F) All amounts received from any dealer under this section shall be
credited:
(1) First, to any penalty and interest accrued under this section; and
(2) Then, to the tax due.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:
Article - Health - General
15-102.7.
THE PREMIUM TAX IMPOSED UNDER TITLE 6, SUBTITLE 8 SUBTITLE 1 OF THE
INSURANCE ARTICLE APPLIES TO MANAGED CARE ORGANIZATIONS IN THE SAME
MANNER AS IT APPLIES TO HEALTH MAINTENANCE ORGANIZATIONS.
19-727.
[(a) Except as provided in subsection (b) of this section, a] A health
maintenance organization is not exempted from any State, county, or local taxes
solely because of this subtitle.
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