Ch. 3                                                                                           2007 Laws of Maryland

certain recommendations; providing for the membership and staffing of the
Commission: prohibiting members of the Commission from receiving certain
compensation but authorizing the reimbursement of certain expenses; requiring
an interim report by a certain date: requiring a final report by a certain date:
requiring certain corporations engaged in manufacturing to submit certain
reports as part of their income tax returns: requiring an individual to file a copy
of the individual's federal income tax return with the Comptroller under certain
circumstances: requiring certain corporations to file certain statements with the
Comptroller: requiring that certain statements be treated as confidential
taxpayer information: requiring the Comptroller to develop and implement a
certain enforcement system for certain filing requirements: imposing certain
penalties for certain violations: requiring the Comptroller to publish certain
names and penalties imposed for certain violations: requiring the Comptroller
to collect, compile, and analyze certain information and to use certain
information to provide certain analyses to the Governor and General Assembly:
requiring the Comptroller to submit certain reports to the Governor and
General Assembly: requiring the Comptroller to adopt certain regulations:
altering the vehicle excise tax rate for certain motor vehicles, trailers, and
semitrailers: altering a definition under the motor vehicle excise tax to reduce
the total purchase price on which the tax is calculated by an allowance for
certain trade in considerations; altering the distribution of revenue collected
from certain special license tag fees: altering the distribution of revenue
collected from certain security interest filing fees; requiring the Governor to
include certain appropriations in the budget bill for certain fiscal years;
imposing recordation and transfer taxes on the transfer of controlling interest in
certain entities owning certain interests in real property in Maryland; requiring
the filing of a certain report; providing for a filing fee; establishing the rate of
taxation and the method of calculation of tax liability; exempting certain
transfers; providing for interest and a penalty for certain filings; requiring the
Department of Assessments and Taxation to adopt certain regulations;
requiring the Department to deduct and credit certain revenues to a certain
fund; altering the tobacco tax rate for cigarettes and certain tobacco intended to
be placed in the oral cavity: altering the information required to be stated in a
tobacco tax return: altering a certain discount provision under the tobacco tax:
providing for the application of the tobacco tax to certain cigarettes: altering the
application of the tobacco tax to certain cigars weighing no more than a certain
amount or meeting certain other criteria for production type, size, content, and
cost; providing a certain rate of tax for little cigars; requiring a manufacturer
that distributes free sample little cigars in the State to complete and file certain
returns and pay certain tax on those little cigars; requiring that little cigars be
sold in a certain manner; providing for a certain reduction in the increase of the
tobacco tax rate for cigarettes under certain circumstances: requiring the
Comptroller to determine the amount of the reduction subject to certain
requirements; providing for the distribution of certain sales and use tax revenue
collected for a certain period to a certain special fund; requiring the Comptroller

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