1997 Regular Session

HOUSE BILL 921

File Code: Miscellaneous
Sponsored By:
Delegate Finifter
Entitled:
Maryland Taxpayer Bill of Rights Act of 1997

Synopsis:

Creating a Maryland Taxpayer Bill of Rights to guarantee that the rights, privacy, and property of Maryland taxpayers are adequately safeguarded and protected during tax assessment, collection, and enforcement and that taxpayers are treated with dignity and respect; providing for a taxpayer problem resolution program and a taxpayers' rights advocate with authority to issue taxpayer assistance orders; requiring written explanations of the audit and collections processes and taxpayers' rights; etc.

Legislative History

House Action
1/31
First Reading Ways and Means
2/12
Hearing 2/25 at 1:00 p.m.
3/28
Unfavorable Report by Ways and Means
Senate Action
No Action
Bill indexed under the following Subjects:
APPEALS -see also- JUDICIAL REVIEW
ASSESSMENTS
AUDITORS AND AUDITS
COMPTROLLER
CONSUMER PROTECTION -see also- ADVTG.; LABELING; WARRANTIES.
DISCLOSURE
INTEREST
LIENS -see also- MECHANICS' LIENS; SECURITY INTERESTS
NOTICES
OMBUDSMEN
PENALTIES
PRIVACY
PUBLIC EMPLOYEES -see also- STATE EMPLOYEES
RECORDINGS -see also- VIDEOS
REPORTS -see also- RECORDS
REVENUE AND TAXES -see also specific taxes -
STATE EMPLOYEES
Bill affects the following Statutes:
Tax - General
( 2-112 , 13-106 , 13-107 , 13-108 , 13-109 , 13-110 , 13-111 , 13-112 , 13-510 , 13-807 , 13-821 )

Documents:

Bill Text:
First Reading (PDF), Third Reading, Enrolled
Fiscal Note: Available (PDF)