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Ch. 260
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2002 LAWS OF MARYLAND
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CHAPTER 260
(House Bill 1044)
AN ACT concerning
Vessel Excise Tax - Amnesty for Unpaid Taxes
FOR the purpose of requiring the Secretary of Natural Resources to waive certain
penalties imposed for the nonpayment, nonreporting, and underreporting of the
excise tax on vessels under certain circumstances; establishing a period during
which the Secretary shall grant amnesty; increasing certain criminal penalties
for persons who violate certain provisions of the vessel excise tax law; requiring
the Secretary to submit a certain report on the tax amnesty program; providing
for the distribution of the receipts from the amnesty program; providing for the
effective dates of this Act; and generally relating to an amnesty program for
unpaid vessel excise tax.
BY repealing and reenacting, with amendments,
Article — Natural Resources
Section 8-739(b)
Annotated Code of Maryland
(2000 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That:
(a) Subject to Section 2 of this Act, the Secretary of Natural Resources shall
declare an amnesty period for delinquent taxpayers from September 1, 2002 to
October 31, 2002, both inclusive.
(b) The amnesty period shall be applicable to the excise tax imposed under §
8-716 of the Natural Resources Article.
(c) The waiver required under this Act applies to:
(1) Nonreporting of tax liability;
(2) Underreporting of tax liability; and
(3) Nonpayment of tax liability.
SECTION 2. AND BE IT FURTHER ENACTED, That:
(a) The Secretary of Natural Resources shall waive all civil penalties (except
previously assessed fraud penalties) attributable to taxes paid during the amnesty
period, imposed against a taxpayer who:
(1) On or before December 31, 2001, failed to pay the excise tax imposed
under § 8-716 of the Natural Resources Article; and
(2) During the amnesty period, pays the tax due, including all interest.
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- 2034 -
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