ROBERT L. EHRLICH, JR., Governor

Ch. 7

CHAPTER 7
(Senate Bill 102)

AN ACT concerning

Income Tax - Assessment of Income Tax on Amended Returns

FOR the purpose of providing that the Comptroller shall make certain assessments
within a certain period following the date an amended income tax return is filed;
providing for the application of this Act; and generally relating to the
assessment of income tax on amended returns.

BY adding to

Article - Tax - General

Section 13-1101(d)

Annotated Code of Maryland

(1997 Replacement Volume and 2002 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

13-1101.

(D) (1) SUBJECT TO THE PROVISIONS OF PARAGRAPH (2) OF THIS
SUBSECTION, AN ASSESSMENT OF INCOME TAX ARISING OUT OF AN AMENDED
RETURN SHALL BE MADE WITHIN 3 YEARS AFTER THE DATE THAT THE AMENDED
RETURN IS FILED.

(2) AN ASSESSMENT OF INCOME TAX UNDER PARAGRAPH (1) OF THIS
SUBSECTION SHALL BE RELATED TO CHANGES MADE BY THE AMENDED ITEMS IN
THE RETURN.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2003, and shall be applicable to all amended tax returns filed after June
30, 2003.

Approved April 8, 2003.

CHAPTER 8
(Senate Bill 103)

AN ACT concerning

Migratory Game Bird Stamps

FOR the purpose of altering the Maryland migratory game bird stamp required to be

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