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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 […]

Section 1-204 – Compliance With Workers’ Compensation Act

    Before any license may be issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in § 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority:         (1)    a certificate of compliance with the Maryland Workers’ Compensation Act; […]

Section 1-206 – Report on Implementation of Certain Tax Credits

    (a)    This section does not apply to an income tax credit that:         (1)    was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or         (2)    has an annual fiscal impact of less than $5,000,000.     (b)    Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, […]

Section 1-207 – Tax Clinics for Low-Income Marylanders Fund — Purpose — Administration — Funding — Use for Grants — Investments — Expenditures

    (a)    In this section, “Fund” means the Tax Clinics for Low–Income Marylanders Fund.     (b)    There is a Tax Clinics for Low–Income Marylanders Fund.     (c)    The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics […]