2001 Regular Session

HOUSE BILL 828

CHAPTER NUMBER: 275 File Code: Taxes - Miscellaneous
Sponsored By:
Delegates Conway, Amedori, R. Baker, W. Baker, Bartlett, Bohanan, Boutin, Bozman, Brinkley, Cadden, Conroy, D'Amato, Dewberry, Donoghue, Eckardt, Edwards, Elliott, Frush, Fulton, Getty, Glassman, Griffith, Guns, Hecht, James, Kagan, K. Kelly, Klima, McClenahan, McKee, Mitchell, Moe, O'Donnell, Parrott, Patterson, Pitkin, Proctor, Rawlings, Riley, Rosso, Rudolph, Schisler, Shank, Snodgrass, Stocksdale, Stull, Turner, Vallario, Wood, Carlson, Cryor, C. Davis, Finifter, Greenip, Healey, Heller, Hixson, Howard, Marriott, Phillips, Ports, Rzepkowski, and Shriver
Entitled:
Tax Amnesty Program

Synopsis:

Requiring the Comptroller to declare an amnesty period for delinquent taxpayers from September 1, 2001, through October 31, 2001, for penalties attributable to nonpayment, nonreporting, or underreporting of State or local income tax, withholding tax, sales and use tax, and admissions and amusement tax that is paid during the amnesty period; increasing specified criminal penalties under various tax laws, effective at the end of the amnesty period; providing for the distribution of the receipts from the amnesty program; etc.

History by Legislative Date

House Action
2/9
First Reading Ways and Means
2/14
Hearing 2/28 at 1:00 p.m.
4/6
Favorable with Amendments Report by Ways and Means
4/1
Favorable with Amendments Report Adopted
Floor Amendment (Delegate Conway) Adopted
Motion Special Order next session (Delegate C. Davis) Rejected
Second Reading Passed with Amendments
4/5
Third Reading Passed (139-0)
4/6
House Concur - Senate Amendments
Third Reading Passed (140-0)
Passed Enrolled
4/20
Signed by the Governor Chapter 275
Senate Action
4/6
First Reading Budget and Taxation
Motion Rules Suspended (Senator Mitchell) Adopted
4/9
Favorable with Amendments Report by Budget and Taxation
4/7
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
Motion two readings same day Const/Rule 24 (Senator Hoffman) Adopted
Third Reading Passed with Amendments (38-8)
Sponsored by:
Delegate Norman H. Conway, District 38
Delegate Carmen Amedori, District 5
Delegate Rushern L. Baker, III, District 22B
Delegate Wheeler R. Baker, District 36
Delegate Joseph R. Bartlett, District 3
Delegate John L. Bohanan, Jr., District 29B
Delegate Charles R. Boutin, District 34
Delegate K. Bennett Bozman, District 38
Delegate David R. Brinkley, District 4A
Delegate Joan Cadden, District 31
Delegate Paul H. Carlson, District 39
Delegate Mary A. Conroy, District 23
Delegate Jean B. Cryor, District 15
Delegate C. Richard D'Amato, District 30
Delegate Clarence Davis, District 45
Delegate Thomas E. Dewberry, District 47B
Delegate John P. Donoghue, District 2C
Delegate Adelaide C. Eckardt, District 37B
Delegate George C. Edwards, District 1A
Delegate Donald B. Elliott, District 4B
Delegate Michael J. Finifter, District 11
Delegate Barbara Frush, District 21
Delegate Tony E. Fulton, District 40
Delegate Joseph M. Getty, District 5
Delegate Barry Glassman, District 35A
Delegate Janet Greenip, District 33
Delegate Melony G. Griffith, District 25
Delegate Ronald A. Guns, District 36
Delegate Anne Healey, District 22A
Delegate C. Sue Hecht, District 3
Delegate Henry B. Heller, District 19
Delegate Sheila E. Hixson, District 20
Delegate Carolyn J. B. Howard, District 24
Delegate Mary-Dulany James, District 34
Delegate Cheryl C. Kagan, District 17
Delegate Kevin Kelly, District 1B
Delegate Martha S. Klima, District 9A
Delegate Salima Siler Marriott, District 40
Delegate Charles A. McClenahan, District 38
Delegate Robert A. McKee, District 2A
Delegate Van T. Mitchell, District 28
Delegate Brian R. Moe, District 21
Delegate Anthony J. O'Donnell, District 29C
Delegate Joanne S. Parrott, District 35A
Delegate Obie Patterson, District 26
Delegate Wendell F. Phillips, District 41
Delegate Joan B. Pitkin, District 23
Delegate James F. Ports, Jr., District 8
Delegate James E. Proctor, Jr., District 27A
Delegate Howard P. Rawlings, District 40
Delegate B. Daniel Riley, District 34
Delegate Mary M. Rosso, District 31
Delegate David D. Rudolph, District 35B
Delegate James E. Rzepkowski, District 32
Delegate Kenneth D. Schisler, District 37B
Delegate Christopher B. Shank, District 2B
Delegate Mark K. Shriver, District 15
Delegate Louise V. Snodgrass, District 3
Delegate Nancy R. Stocksdale, District 5
Delegate Paul S. Stull, District 4A
Delegate Frank S. Turner, District 13A
Delegate Joseph F. Vallario, Jr., District 27A
Delegate John F. Wood, Jr., District 29A
Bill indexed under the following Subjects:
ADMISSIONS AND AMUSEMENT TAX
ALLEGANY COUNTY
APPROPRIATIONS
BALTIMORE CITY
CAROLINE COUNTY
CECIL COUNTY
COMPTROLLER
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
CRIMES AND PUNISHMENTS -see also- PENALTIES; SENTENCES; etc.
DORCHESTER COUNTY
FIRE PROTECTION
FRAUD -see also- FORGERY
GARRETT COUNTY
GRANTS
INCOME TAX
PENALTIES
PRINCE GEORGE'S COUNTY
PUBLIC SCHOOLS
REPORTS
REVENUE AND TAXES -see also- DEV FEES & TAXES; specific tax.
SALES AND USE TAX
SEWAGE
SOMERSET COUNTY
STUDENTS
TRANSPORTATION -see also- AIRCRAFT; AIRPORTS; BOATS; etc
VOLUNTEERS -see also- MARYLAND SERVICE CORPS
WICOMICO COUNTY
Bill affects the following Statutes:
Tax - General
( 13-1001 , 13-1003 , 13-1004 , 13-1006 , 13-1007 , 13-1022 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled (PDF)
Fiscal Note: Available (PDF)
Amendments:
House
Number: 585866/1 (PDF)     Offered on: April 6, 2001   at: 11:19 a.m.     Status: Adopted
Number: 843122/1 (PDF)     Offered on: April 6, 2001   at: 11:21 a.m.     Status: Adopted
Senate
Number: 529638/1 (PDF)     Offered on: April 9, 2001   at: 10:47 p.m.     Status: Adopted
Roll Call Votes (Legislative dates are shown):
House
April 5, 2001: Third Reading Passed (139-0)
April 6, 2001: Third Reading Passed (140-0)
Senate
April 7, 2001: Third Reading Passed (38-8)