Section 1-306 – Evaluation on Tax Credits — Report to General Assembly
(a) The Department shall prepare a report on the evaluation that: (1) discusses, to the degree relevant: (i) the purpose for which the tax credit, exemption, or preference was established; (ii) whether the original intent of the tax credit, exemption, or preference is still appropriate; (iii) whether the tax credit, exemption, or preference is meeting its objectives; (iv) whether the purposes […]
Section 1-307 – Short Title
This subtitle may be cited as the “Tax Expenditure Evaluation Act”.
Section 1-401 – Definitions
(a) In this subtitle the following words have the meanings indicated. (b) “Covered enforcement action” means an enforcement action brought by the Comptroller under this article that concerns: (1) (i) the State and county income tax liability of an individual taxpayer or a couple that is married and files jointly whose federal adjusted gross income is at least $250,000; […]
Section 1-201 – Due Dates
(a) In this section, “legal holiday” means: (1) the day on which a legal holiday, as defined in § 1–111 of the General Provisions Article, is observed; or (2) a federal legal holiday. (b) Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other […]
Section 1-202 – Notices
(a) A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended: (1) at the address in the most recently filed application, report, or return of the person on […]
Section 1-203 – Oaths
(a) A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement. (b) The oath or affirmation […]