§ 22-8 Rules and regulations.
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 22-8 (2026)
§ 22-8 Rules and regulations.LinkCopy Citation
Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, the Director of Finance may adopt rules and regulations as necessary or appropriate to:
(1)
govern the payment, collection, and accounting of the tax imposed by this subtitle;
(2)
define any terms used in connection with the imposition and collection of the tax;
(3)
provide for the compromise of disputed claims and, for good and sufficient cause shown, the waiver of interest and penalties;
(4)
provide for the refund of any tax, interest, or penalty erroneously or illegally paid; and
(5)
otherwise administer, enforce, and carry out this subtitle.
History: Ord. 68-146
History: Ord. 89-318
History: Ord. 01-271
History: Text Conformed 02/25/21