Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1935-09-12
PUBLIC GENERAL LAWS

GhSdBAAS VI COuJlnuln8 IN any business on
and preserve records of gross sales and such
which tax is imposed by this Act, to keep
other records as may be necessary to deter
mine the tax liability under the provisions
OF this Act, and it shall be the duty Of every
such person to keep and preserve for a
period of two years all invoices and records
OF goods and merchandise purchased for
resale, and all such books, invoices and
other records shall be open for examination
at any time by the Comptroller or his duly
authorized agent.
72-G. If any taxpayer who has failed to
hle any return required by this Act, or has
filed an incorrect or insufficient return, re-
fuses or neglects to file a proper return
within ten days after being notified by the
Comptroller of his delinquency, the Comp
troller shall determine tine net sales of such
taxpayer and compute the tax from the
best information available and such deter
mination and computation shall be priIna
facie correct for the purposes Of this Act.
Such tax SO computed by the Comptroller,
together with the accrued interest, shall be
payable within ten days after demand by
the Comptroller, and if not so paid there
shall be added penalty of 1000 and inter-
est at the rate of 10 per month or fraction
of a month from the time the tax was
originally due until paid.
72-H. The tax imposed by this Act shall
be lien upon the property of any person
subject to the provision thereof and shall be
a preferred claim in the event of bank
ruptcy or insolvency. Whenever the owner
OF any business subject to the terms of this
Act shall sell, dispose of or transfer the
goods, merchandise or property with the
rights of the business to another, the seller
shall within ten days after the date of sale
and the discrimination of the business, file
with the Comptroller a return as provided in
Section TIC, the said seller and former
proprietor shall also furnish the purchaser
and successor in the business with a dupli-
cate report of sales as required under said
Section TIC, for three months next preced-
ing the month in which the transfer of the
business is made, together with receipts or
other evidence of taxes paid during the same
period. The seller of such business shall be
liable for the payment of taxes due or
accrued prior to the time of the transfer
until he shall file with the Comptroller a
written agreement that the new proprietor
or purchaser has assumed the responsibility
of the payment of all taxes due or accrued
against the business prior to the time Of
purchase. The successor to such business,
unless he shall sign an agreement to pay
accrued taxes as indicated above is author
lied and empowered to withhold from the
purchase price of the goods, properties and
other items acquired, sum sufficient to
cover all taxes due and payable under the
operation of the business prior to the time
of purchase, and delay final settlement until
such time as the former owner shall pro-
duce receipt from the Comptroller show
ing that all taxes have been paid or q
certificate to the effect that no taxes are
due and payable. In the event the purchaser
or new proprietor of such business fails to
exercise his right to withhold the sums nee.
essary to pay the taxes due and payable
at the time of transfer and the former
owner fails to pay the taxes as required by
law. the new owner shall be personally liz
able for the payment of taxes due or accrued
as a consequence of the operations carried
on by the former owner.
72-I. (a) Any taxpayer may apply to the
Comptroller for a revision of the tax
assessed against him at any time within
sixty days from the date on which the
assessment is made. Upon the receipt of
such application the Comptroller shall grant
a hearing thereon after reasonable notice
to the taxpayer and if, upon such hearing
the Comptroller shall determine that the tax
is excessive or incorrect he shall adjust the
computation of the tax accordingly to the
law and facts. The Comptroller shall no.
tify the taxpayer of his determination and
shall refund to the taxpayer the amount, If
any, paid in excess of the tax found by
him to be due. and If it is found that any
additional taxes are due by the taxpayer,
such additional taxes, with interest thereon
at the rate of " of one per cent per month
shall be paid within ten days thereafter. If
not SO paid a penalty of $50 shall be added.
(b) The final determination of the Comp
troller upon application made by taxpayer
for revision of any tax shall be subject 10
appeal to the Circuit Court of the County
in which the taxpayer conducts his bust.
ness or to the Baltimore City Court. if the
taxpayer conducts his business in Balti.
more City, within sixty days after notice by
the Comptroller of his determination. There
upon appropriate proceedings shall be had
and the parties shall be bound by the final
determination of the Court hearing the
appeal.
all increases, interest and penalties thereon
shall become, from the time due and pay
able, personal debt from the person liable
to pay the same to the State of Maryland,
and action may be brought at any time by
the Comptroller in the name of the State to
recover the amount of any taxes. penalties
and interest due under the provisions Of
this Act.
Tx. The Comptroller shall administer
and enforce the tax imposed by this Act
and may from time to time make such rules
and regulations, not inconsistent with this
Act, as he may deem necessary to properly
enforce its provisions.
72-L. Except in accordance with proper
judicial order, or as otherwise provided
by law, it shall be unlawful for the
Comptroller or any deputy. agent, auditor
or other officer or employee to divulge or
make known in any manner the amount Of
sales, the amount of tax paid or any other
particulars set forth or disclosed in any
return required by this Act. Nothing herein
contained shall be construed to prohibit the
publication of statistics SO classified as to
prevent the identity of particular reports
or returns and the items thereof, or the in
spection by the legal representatives of the
State of the report or return of any tax
payer who shall apply for review or
appeal from any determination or against
whom an action or proceeding is about TO
be instituted or has been instituted to re-
cover any tax or penalty imposed by this
Act Reports and returns shall be preserved
for two years and thereafter until the Comp
troller orders them to be destroyed.
TIM It shall be unlawful for any per-
son to fail or refuse to make any return
required by this Act, or to make any false
or fraudulent return, with an attempt TO
eyade the tax or to refuse to pay the tax
when due and payable. or to refuse to per-
nit the examination of any book. account,
record or other data. by the Comptroller or
his duly authorized agent or representa-
tive Any person violating any provision OK
this Section, shall be guilty of misde-
meanor and upon conviction thereof, in q
Court of competent jurisdiction. shall be
Aned not more than five hundred dollars
(s5OO0O) or imprisoned for term not
exceeding one year. or both, in the discre-
tion of the Court for every such offense
TIN. For the purpose OF enforcing the
provisions Of this Act, the Comptroller or
any duly authorized agent or representative
designated by him. may conduct investiga-
lions and hold hearings concerning any
matter covered by this Act, and such inves-
LEGATIONS and hearings. may be conducted or
held at any time or place within the State
of Maryland subject to the limitations else
where provided by this Act. In the conduct
of any investigation or hearing, the Comp
troller or his duly authorized agent or
representative, shall have power to require
nv subpoena or summons the attendance
and testimony Of witnesses, and the pro-
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