§ 1-403. Amount of award; exceptions to eligibility
West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2021
Effective: October 1, 2021
MD Code, Tax - General, § 1-403
§ 1-403. Amount of award; exceptions to eligibility
(a)(1) The determination of the amount of an award made in accordance with § 1-402 of this subtitle shall be solely in the discretion of the Comptroller.
(b) An award may not be provided to a whistleblower if the Comptroller determines that the whistleblower:
(3) could have been convicted of a criminal violation or held personally liable for the tax liability related to the covered enforcement action or related action for which the whistleblower otherwise could receive an award under this section had the whistleblower provided the original information before the expiration of any applicable statute of limitations for prosecution or assessment of the whistleblower; or
(c)(1) A determination of the Comptroller under this section may be challenged in accordance with Title 10, Subtitle 2 of the State Government Article if the challenge is brought within 45 days of the date of the determination.
Credits
Added by Acts 2021, c. 515, § 1, eff. Oct. 1, 2021.
MD Code, Tax - General, § 1-403, MD TAX GENERAL § 1-403
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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