§ 2-107. Field Enforcement Bureau
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2023
Effective: July 1, 2023
MD Code, Tax - General, § 2-107
§ 2-107. Field Enforcement Bureau
(a) Authorized employees of the Field Enforcement Bureau of the Comptroller's Office:
(b)(1) The Department of State Police shall help the Field Enforcement Bureau in enforcing the motor carrier tax, motor fuel tax and motor fuel and lubricants laws.
(c)(1)(i) Except for the Sheriff, constables and bailiffs of Baltimore County, each law enforcement officer shall enforce the alcoholic beverage tax and tobacco tax laws.
(d)(1) Each unit of the State government shall cooperate with the Comptroller's Office by making available, on request, any information in the unit's possession as may be of assistance in the administration and enforcement of the motor carrier tax, motor fuel tax, and motor fuel and lubricants laws.
(e) On or before December 1 each year, the Executive Director shall report to the General Assembly, in accordance with § 2-1257 of the State Government Article, on:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 4, § 3; Acts 1994, c. 165, § 3, eff. July 1, 1994; Acts 1994 c. 166, § 3, eff. July 1, 1994; Acts 1995, c. 3, § 2, eff. March 7, 1995; Acts 1996, c. 597, § 1, eff. July 1, 1996; Acts 2001, c. 29, § 1, eff. April 10, 2001; Acts 2005, c. 25, § 6, eff. April 12, 2005; Acts 2017, c. 379, § 1, eff. July 1, 2017; Acts 2017, c. 773, § 1, eff. Oct. 1, 2017; Acts 2018, c. 12, § 1, eff. April 5, 2018; Acts 2019, c. 8, § 5; Acts 2020, c. 359, § 1, eff. June 1, 2020; Acts 2020, c. 360, § 1, eff. June 1, 2020; Acts 2023, c. 47, § 1, eff. June 1, 2023; Acts 2023, c. 48, § 1, eff. June 1, 2023; Acts 2023, c. 450, § 1, eff. July 1, 2023.
Formerly Art. 81, §§ 424, 426, 459 ½.
MD Code, Tax - General, § 2-107, MD TAX GENERAL § 2-107
Current through legislation effective through April 25, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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