# § 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.

## § 22-8 Rules and regulations.

Balt., Md., Code art. 28, § 22-8 (2026)

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*