H.B. 1165                                               VETOES

Comptroller - Tax Liens - Reports by Financial Institutions

FOR the purpose of altering the content requirements under certain circumstances
for reports by certain financial institutions to the State Comptroller concerning
certain persons whose property is subject to a tax lien; and generally relating to
reports by financial institutions on certain persons whose property is subject to
a tax lien.

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 13-804(b) and (c)
Annotated Code of Maryland
(1997 Replacement Volume and 2003 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 13-804(d)
Annotated Code of Maryland
(1997 Replacement Volume and 2003 Supplement)

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

Article - Tax - General

13-804.

(b)     The Comptroller may request from a financial institution information and
assistance to enable the Comptroller to enforce the tax laws of the State.

(c)      (1) The Comptroller may request not more than four times a year from a
financial institution the information set forth in subsection (d)(2) of this section
concerning any obligor who is delinquent in the payment of taxes.

(2) A request for information by the Comptroller under paragraph (1) of
this subsection shall:

(i) contain:

1.       the full name of the obligor and any other names known to
be used by the obligor; and

2.       the Social Security number or other taxpayer
identification number of the obligor; and

(ii) be transmitted to the financial institution in an electronic
format unless the financial institution specifically asks the Comptroller to submit the
request in writing.

(d)     (1) Within 30 days after a financial institution receives a request for
information under subsection (c) of this section, the financial institution shall, with

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