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PARRIS N. GLENDENING, Governor Ch. 210
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(7) Audiologists, Hearing Aid Dispensers, and Speech-Language
Pathologists, State Board of Examiners for (§ 2-201 of the Health Occupations
Article: July 1, [2003] 2015);
(16) Counselors and Therapists, State Board of Professional (§ 17-201 of
the Health Occupations Article: July 1, [2003] 2008);
(45) Occupational Therapy Practice, State Board of (§ 10-201 of the
Health Occupations Article: July 1, [2003] 2014);
(49) Physician Assistant Advisory Committee (§ 15-201 of the Health
Occupations Article: July 1, [2003] 2012);
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2002.
Approved April 25, 2002.
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CHAPTER 210
(House Bill 152)
AN ACT concerning
Boxing and Wrestling Tax Assessment - Appeals
FOR the purpose of establishing a certain appeal process for persons who are subject
to the boxing and wrestling tax and receive a notice of assessment from the
Comptroller; authorizing the Comptroller or the Comptroller's designee to issue
an order decreasing or abating the boxing and wrestling tax under certain
conditions; and generally relating to assessments of the boxing and wrestling
tax.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-508 and 13-509(a)
Annotated Code of Maryland
(1997 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
13-508.
(a) Within 30 days after the date on which a notice of assessment of the
admissions and amusement tax, BOXING AND WRESTLING TAX, income tax, motor
carrier tax, motor fuel tax, public service company franchise tax, financial institution
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- 1759 -
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