<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 25-21 Rules and regulations.">
  <section prefix="§" num="25-21" heading="Rules and regulations.">
    <text>Subject to Title 4 {“Administrative Procedure Act – Regulations”} of the &lt;cite data-path="|general"&gt;City General Provisions Article&lt;/cite&gt;, the Director of Finance may adopt rules and regulations as necessary or appropriate:</text>
    <para num="(1)">to insure the payment, collection, and accounting of the tax imposed by this Part 2; and</para>
    <para num="(2)">to define or further define any terms used in this Part 2.</para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §56A(i)</annotation>
    <annotation type="History">Ord. 99-441</annotation>
    <annotation type="History">Ord. 04-728</annotation>
    <annotation type="History">Text Conformed 02/25/21</annotation>
    <annotation type="Editor's Notes">By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.</annotation>
  </section>
</baltimore-city-law>
