<?xml version='1.0' encoding='utf-8'?>
<subtitle article="gps" title_number="14" subtitle_number="2" title_name="Emergency Management" subtitle_name="Civil Relief During Emergency Periods">
  <section article="gps" article_name="Public Safety" number="14-201" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>In this subtitle the following words have the meanings indicated.</text>
    </level>
    <level label="b">
      <text>“Court” means a court of competent jurisdiction of the State, whether or not a court of record.</text>
    </level>
    <level label="c">
      <text>“Person in emergency management service” means a person who, during the emergency period to which this subtitle is applicable, is a member of or works for the Department or a local emergency management organization.</text>
    </level>
    <level label="d">
      <text>“Person suffering injury or damage” means a person who, during the emergency period to which this subtitle is applicable:</text>
      <level label="1">
        <text>suffers serious personal injury;</text>
      </level>
      <level label="2">
        <text>suffers extensive damage to property owned by the person; or</text>
      </level>
      <level label="3">
        <text>has an immediate family member who:</text>
        <level label="i">
          <text>dies;</text>
        </level>
        <level label="ii">
          <text>suffers serious personal injury; or</text>
        </level>
        <level label="iii">
          <text>suffers extensive damage to property owned by the family member.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-202" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>The purposes of this subtitle are:</text>
      <level label="1">
        <text>to provide for, strengthen, and expedite national defense when emergency conditions threaten the peace and security of the United States and the State; and</text>
      </level>
      <level label="2">
        <text>to enable the State to fulfill more successfully the requirements of national defense.</text>
      </level>
    </level>
    <level label="b">
      <text>To achieve these purposes, this subtitle temporarily suspends:</text>
      <level label="1">
        <text>enforcement of civil liabilities against persons in emergency management service to enable them to devote their entire energy to the emergency management needs of the State and the United States;</text>
      </level>
      <level label="2">
        <text>enforcement of civil liabilities against persons suffering injury or damage to enable them to devote their entire energy to the cure or improvement of the injuries or damage suffered; and</text>
      </level>
      <level label="3">
        <text>legal proceedings and transactions that may prejudice the civil rights of persons in emergency management service or persons suffering injury or damage during the emergency period to which this subtitle is applicable.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-203" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>This subtitle applies to proceedings in any court.</text>
    </level>
    <level label="b">
      <text>This subtitle applies only during the effective period of an official proclamation by the Governor that declares a stated area to be within an actual or threatened emergency or disaster area.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-204" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>This subtitle shall be enforced in accordance with:</text>
      <level label="1">
        <text>the usual procedures of the court in which the proceedings are pending; or</text>
      </level>
      <level label="2">
        <text>the rules adopted by the court in which the proceedings are pending.</text>
      </level>
    </level>
    <level label="b">
      <text>If this subtitle requires that a motion be filed in a court in which no proceeding is pending with respect to the matter, the motion may be filed in any court.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-205" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>If in accordance with this subtitle a court stays, postpones, or suspends the enforcement of an obligation or liability, the prosecution of a suit or proceeding, the entry or enforcement of an order, writ, judgment, or decree, or the performance of any other act, the court may also grant the same stay, postponement, or suspension to a surety, guarantor, endorser, or other person subject to the same obligation or liability, the performance or enforcement of which is stayed, postponed, or suspended.</text>
    </level>
    <level label="b">
      <text>If in accordance with this subtitle a court vacates or sets aside all or part of a judgment or decree, the court may also vacate or set aside all or part of the judgment or decree as to a surety, guarantor, endorser, or other person liable under the contract or liability for the enforcement of which the judgment or decree was entered.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-206" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>Notwithstanding any other provision of this subtitle, if in a proceeding to enforce a civil right in a court the court finds that an interest, property, or contract was transferred or acquired with intent to delay the just enforcement of the civil right by taking advantage of this subtitle, the court shall enter an appropriate judgment or issue an appropriate order.</text>
    </level>
    <level label="b">
      <text>On its own initiative or otherwise, a court may revoke, modify, or extend an interlocutory order issued by the court under this subtitle on notice to the affected parties as the court requires.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-207" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <level label="1">
        <text>The period during which a person is a person in emergency management service or person suffering injury or damage is not included in computing any period of limitations applicable to bringing an action by or against:</text>
        <level label="i">
          <text>the person in emergency management service;</text>
        </level>
        <level label="ii">
          <text>the person suffering injury or damage; or</text>
        </level>
        <level label="iii">
          <text>an heir, executor, administrator, or assign of:</text>
          <level label="1">
            <text>the person in emergency management service; or</text>
          </level>
          <level label="2">
            <text>the person suffering injury or damage.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>Paragraph (1) of this subsection applies whether the cause of action accrues before the person becomes, or during the period that the person is, a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <level label="i">
          <text>If a person in emergency management service is reported missing, the person is presumed to continue to be a person in emergency management service until the person is accounted for.</text>
        </level>
        <level label="ii">
          <text>If a person suffering injury or damage is reported missing, the person is presumed to continue to be a person suffering injury or damage until the person is accounted for.</text>
        </level>
      </level>
      <level label="2">
        <text>A period of limitations that begins or ends with the death of a person in emergency management service or person suffering injury or damage does not begin or end until the death:</text>
        <level label="i">
          <text>is in fact confirmed; or</text>
        </level>
        <level label="ii">
          <text>is found by a court.</text>
        </level>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-208" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <level label="1">
        <text>Before a court enters judgment in a proceeding in any court in which the defendant fails to appear:</text>
        <level label="i">
          <text>the plaintiff shall file in the court an affidavit that sets forth facts that show that the defendant is not a person in emergency management service or person suffering injury or damage; or</text>
        </level>
        <level label="ii">
          <text>if the plaintiff is unable to file an affidavit in accordance with item (i) of this paragraph, the plaintiff shall file an affidavit that states that:</text>
          <level label="1">
            <text>the defendant is a person in emergency management service or person suffering injury or damage; or</text>
          </level>
          <level label="2">
            <text>the plaintiff is unable to determine whether the defendant is a person in emergency management service or person suffering injury or damage.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>If the plaintiff does not file an affidavit in accordance with paragraph (1)(i) of this subsection, judgment may not be entered until the court:</text>
        <level label="i">
          <text>orders entry of the judgment; and</text>
        </level>
        <level label="ii">
          <text>appoints an attorney to represent the defendant in accordance with paragraph (3) of this subsection.</text>
        </level>
      </level>
      <level label="3">
        <text>The court on motion shall appoint an attorney to represent the defendant and to protect the defendant’s interests, if the defendant is a person in emergency management service or person suffering injury or damage.</text>
      </level>
      <level label="4">
        <text>Unless the court finds that the defendant is not a person in emergency management service or person suffering injury or damage, the court before entering judgment may require that the plaintiff file a bond approved by the court to indemnify the defendant against any loss or damage that the defendant may suffer because of the judgment if all or part of the judgment is later set aside.</text>
      </level>
      <level label="5">
        <text>The court may issue any other order or enter any judgment that the court considers necessary to protect the rights of the defendant under this subtitle.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>If a person in emergency management service or person suffering injury or damage is party to a proceeding and does not personally appear in the proceeding or is not represented by an authorized attorney, the court may:</text>
        <level label="i">
          <text>appoint an attorney to represent the person;</text>
        </level>
        <level label="ii">
          <text>require a bond to be filed like the bond required under subsection (a)(4) of this section; and</text>
        </level>
        <level label="iii">
          <text>issue an order to protect the rights of the person.</text>
        </level>
      </level>
      <level label="2">
        <text>An attorney appointed under this subsection may not waive any right of the person for whom the attorney is appointed or bind the person by the attorney’s acts.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Not later than 90 days after a defendant ceased to be a person in emergency management service or person suffering injury or damage, the defendant or legal representative of the defendant may file with the court that entered a judgment against the defendant in a proceeding subject to this section a motion to open the judgment against the defendant if:</text>
        <level label="i">
          <text>the judgment was entered during the period that the defendant was, or within 30 days after the defendant ceased to be, a person in emergency management service or person suffering injury or damage; and</text>
        </level>
        <level label="ii">
          <text>the court finds that the defendant:</text>
          <level label="1">
            <text>was prejudiced in defending against the action because the person was a person in emergency management service or person suffering injury or damage; and</text>
          </level>
          <level label="2">
            <text>has a meritorious or legal defense against all or part of the action in which the judgment was entered.</text>
          </level>
        </level>
      </level>
      <level label="2">
        <text>Vacating, setting aside, or reversing a judgment because of this subtitle does not impair any right or title acquired by a bona fide purchaser for value under the judgment.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>At any stage of a proceeding in a court in which a person in emergency management service or person suffering injury or damage is a plaintiff or defendant:</text>
        <level label="i">
          <text>on its own initiative the court may stay the proceeding; and</text>
        </level>
        <level label="ii">
          <text>except as provided in paragraph (3) of this subsection, the court shall stay the proceeding on motion by the person in emergency management service, person suffering injury or damage, or another person acting on behalf of that person.</text>
        </level>
      </level>
      <level label="2">
        <text>A proceeding may be stayed under this subsection during the period that the plaintiff or defendant is, or within 60 days after the plaintiff or defendant ceased to be, a person in emergency management service or person suffering injury or damage.</text>
      </level>
      <level label="3">
        <text>The court need not issue a stay under this subsection if the court finds that being a person in emergency management service or person suffering injury or damage did not materially affect the ability of the plaintiff to prosecute the action or the ability of the defendant to conduct a defense.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-209" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>If an action for compliance with the terms of a contract is stayed under this subtitle, a fine or penalty does not accrue because of failure to comply with the terms of the contract during the period of the stay.</text>
    </level>
    <level label="b">
      <text>A court may provide relief against the enforcement of a fine or penalty for nonperformance of a contract if the court finds that:</text>
      <level label="1">
        <text>a person failed to perform an obligation and a fine or penalty for nonperformance was incurred;</text>
      </level>
      <level label="2">
        <text>the fine or penalty was incurred during the period that the person was a person in emergency management service or person suffering injury or damage; and</text>
      </level>
      <level label="3">
        <text>the ability of the person to pay the fine or penalty or perform the obligation was materially impaired because the person was a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-210" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>In a proceeding in a court against a person in emergency management service or person suffering injury or damage:</text>
      <level label="1">
        <text>on its own initiative the court may:</text>
        <level label="i">
          <text>stay the execution of a judgment or order entered against the person in emergency management service or person suffering injury or damage; and</text>
        </level>
        <level label="ii">
          <text>vacate or stay an attachment or garnishment of property, money, or debts held by another person, whether before or after judgment; and</text>
        </level>
      </level>
      <level label="2">
        <text>subject to subsection (c) of this section, on motion of the person in emergency management service, person suffering injury or damage, or another person acting on behalf of that person, the court shall:</text>
        <level label="i">
          <text>stay the execution of a judgment or order entered against the person in emergency management service or person suffering injury or damage; and</text>
        </level>
        <level label="ii">
          <text>vacate or stay an attachment or garnishment of property, money, or debts held by another person, whether before or after judgment.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <text>This section applies to a proceeding in a court before or during the period that the person is, or within 60 days after the person ceased to be, a person in emergency management service or person suffering injury or damage.</text>
    </level>
    <level label="c">
      <text>The court need not vacate or stay a judgment or order entered or sought under this section if the court finds that the ability of the defendant to comply with the judgment or order entered or sought was not materially affected because the defendant was a person in emergency management service or person suffering injury or damage.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-211" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>Except as otherwise provided, a court under this subtitle may stay an action, proceeding, attachment, or execution:</text>
      <level label="1">
        <text>for all or part of the period during which a person is, and for 3 months after the person ceased to be, a person in emergency management service or person suffering injury or damage; and</text>
      </level>
      <level label="2">
        <text>subject to the terms that the court considers just, including payment in installments in the amounts and at the times set by the court.</text>
      </level>
    </level>
    <level label="b">
      <text>Notwithstanding subsection (a) of this section, the court may allow a plaintiff to proceed against a co-defendant of a person in emergency management service or person suffering injury or damage.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-212" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>Except by order of court in a proceeding affecting the right of possession, an action for eviction or distress may not be brought against a person in emergency management service or person suffering injury or damage if:</text>
      <level label="1">
        <text>the rent for the premises does not exceed $150 per month; and</text>
      </level>
      <level label="2">
        <text>the premises are occupied for dwelling purposes by the spouse, children, or other dependents of the person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>In a proceeding affecting the right of possession:</text>
        <level label="i">
          <level label="1">
            <text>on its own initiative the court may stay the proceeding for a period not exceeding 3 months; and</text>
          </level>
          <level label="2">
            <text>subject to paragraph (2) of this subsection, on motion the court shall stay the proceeding for a period not exceeding 3 months; or</text>
          </level>
        </level>
        <level label="ii">
          <text>the court may issue any other order.</text>
        </level>
      </level>
      <level label="2">
        <text>The court need not stay the action if the court finds that the ability of a tenant to pay the agreed rent was not materially affected because the tenant was a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-213" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <level label="1">
        <text>For nonpayment of an installment due under a contract for the purchase of real or personal property or a contract of lease or bailment with the option to purchase the property, a person or the person’s assignee may not exercise a right or option under the contract to rescind or terminate the contract or resume possession of the property if:</text>
        <level label="i">
          <text>the person or the person’s assignee received under the contract a deposit or installment of the purchase price of the property from another person or the assignee of that person who, after making the deposit or installment, became a person in emergency management service or person suffering injury or damage; and</text>
        </level>
        <level label="ii">
          <text>the attempt to exercise the right or option under the contract occurred while the person who made the deposit or installment was a person in emergency management service or person suffering injury or damage.</text>
        </level>
      </level>
      <level label="2">
        <text>Paragraph (1) of this subsection does not apply if a court allows the person or the person’s assignee to exercise the right or option under the contract.</text>
      </level>
      <level label="3">
        <text>This subsection does not prevent the parties to a contract or their assignees from mutually agreeing in an executed writing, after the making of the contract and during or after the period that a party to the contract is a person in emergency management service, to:</text>
        <level label="i">
          <text>modify, terminate, or cancel the contract; or</text>
        </level>
        <level label="ii">
          <text>repossess or retain the property purchased or received by that party under the contract.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>After a hearing on the action:</text>
        <level label="i">
          <text>the court may order the repayment of all or part of any prior installment or deposit as a condition of terminating the contract and resuming possession of the property;</text>
        </level>
        <level label="ii">
          <level label="1">
            <text>on its own initiative the court may stay the action; and</text>
          </level>
          <level label="2">
            <text>except as provided in § 14-215 of this subtitle, on motion by a person in emergency management service, person suffering injury or damage, or another person acting on behalf of that person, the court shall stay the action; or</text>
          </level>
        </level>
        <level label="iii">
          <text>the court may otherwise dispose of the case as it considers equitable to preserve the interests of the parties.</text>
        </level>
      </level>
      <level label="2">
        <text>The court need not stay the action if the court finds that the ability of the defendant to comply with the terms of the contract was not materially affected because the defendant was a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-214" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>This section applies only to an obligation that:</text>
      <level label="1">
        <text>is on real or personal property that is owned by a person when the person becomes a person in emergency management service or person suffering injury or damage;</text>
      </level>
      <level label="2">
        <text>originates before the person became a person in emergency management service or person suffering injury or damage; and</text>
      </level>
      <level label="3">
        <text>is secured by a mortgage, deed of trust, or other security in the nature of a mortgage.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>In a proceeding in a court against a person in emergency management service or person suffering injury or damage to enforce an obligation subject to this section arising out of the nonpayment of a sum due under the obligation or arising out of a breach of the obligation that occurs before or during the period that the person is a person in emergency management service or person suffering injury or damage:</text>
        <level label="i">
          <text>on its own initiative the court, after hearing, may stay the proceeding or otherwise dispose of the case as it considers equitable to preserve the interests of the parties; and</text>
        </level>
        <level label="ii">
          <text>except as provided in § 14-215 of this subtitle, on motion by a person in emergency management service, person suffering injury or damage, or another person acting on behalf of that person, the court shall stay the proceeding or otherwise dispose of the case as it considers equitable to preserve the interests of the parties.</text>
        </level>
      </level>
      <level label="2">
        <text>The court need not stay the proceeding if the court finds that the ability of the defendant to comply with the terms of the obligation was not materially affected because the defendant was a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
    <level label="c">
      <text>Except on an order of sale previously granted by a court and a return to the order made and approved by the court, a sale under a power of sale or under a judgment entered on a confession of judgment contained in an obligation subject to this section is not valid if made during the period that the person who owns the property is, or within 3 months after the person ceased to be, a person in emergency management service or person suffering injury or damage.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-215" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>Except if a court finds that 50% or more of the purchase price of a motor vehicle, tractor, or the accessories of a motor vehicle or tractor has been paid, a court may not stay a proceeding to resume possession of or to order the sale of a motor vehicle, tractor, or the accessories of a motor vehicle or tractor that is encumbered by a purchase money mortgage, conditional sales contract, or a lease or bailment with an option to purchase.</text>
    </level>
    <level label="b">
      <text>Before entering an order or judgment in a proceeding to resume possession of or to order the sale of a motor vehicle, tractor, or the accessories of a motor vehicle or tractor, the court may require the plaintiff to file a bond approved by the court to indemnify the defendant, if the defendant is a person in emergency management service or person suffering injury or damage, against any loss or damage that the defendant may suffer because of the judgment or order if all or part of the judgment or order is set aside.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-216" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>This section applies to real property:</text>
      <level label="1">
        <text>on which general or special taxes or assessments fall due but are not paid during the period a person is a person in emergency management service or person suffering injury or damage; and</text>
      </level>
      <level label="2">
        <text>that:</text>
        <level label="i">
          <text>is owned and occupied as a dwelling or for agricultural or business purposes by the person in emergency management service, person suffering injury or damage, or a dependent or employee of that person when the person becomes a person in emergency management service or person suffering injury or damage; and</text>
        </level>
        <level label="ii">
          <text>continues to be occupied by the dependents or employees.</text>
        </level>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>Except by order of court granted on motion by the collector of taxes or another officer whose duty is to enforce the collection of taxes or assessments, the property of a person in emergency management service or person suffering injury or damage may not be sold to enforce the collection of a tax or assessment, and a proceeding to enforce the collection of a tax or assessment may not be brought, if the person in emergency management service, person suffering injury or damage, or another person acting on behalf of that person, files with the collector of taxes or other officer an affidavit that shows that:</text>
        <level label="i">
          <text>a tax or assessment has been assessed on property subject to this section;</text>
        </level>
        <level label="ii">
          <text>the tax or assessment is unpaid; and</text>
        </level>
        <level label="iii">
          <text>the person’s ability to pay the tax or assessment is materially affected because the person is a person in emergency management service or person suffering injury or damage.</text>
        </level>
      </level>
      <level label="2">
        <text>The court may stay the proceedings or sale for a period not exceeding 6 months after the person owing the tax ceased to be a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>Except as provided in paragraph (2) of this subsection, if by law property subject to this section is sold or forfeited to enforce the collection of a tax or assessment on the property, a person in emergency management service or person suffering injury or damage may redeem the property or bring an action to redeem the property not later than 6 months after the person ceased to be a person in emergency management service or person suffering injury or damage.</text>
      </level>
      <level label="2">
        <text>Paragraph (1) of this subsection does not shorten any period for redemption provided by State law.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <level label="i">
          <text>If a tax or assessment on property subject to this section is not paid when due, interest on the tax or assessment due and unpaid shall accrue at the rate of 6% per year.</text>
        </level>
        <level label="ii">
          <text>No other penalty or interest may be imposed because of the nonpayment.</text>
        </level>
      </level>
      <level label="2">
        <text>A lien for unpaid taxes or an unpaid assessment shall include any interest that accrues under this subsection.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-217" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <level label="1">
        <text>If a person’s ability to pay income tax is materially impaired because the person is a person in emergency management service or person suffering injury or damage, the collection of income tax from that person that was due before the person became, or that falls due during the period that the person is, a person in emergency management service or person suffering injury or damage shall be deferred for a period not exceeding 6 months after the person ceased to be a person in emergency management service or person suffering injury or damage.</text>
      </level>
      <level label="2">
        <text>If the collection of income taxes is deferred under this section, the running of a statute of limitations against the collection of those taxes is suspended for a period of 9 months after the person ceased to be a person in emergency management service or person suffering injury or damage.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>Interest on the amount of tax due and unpaid does not accrue during the period that the collection of the tax is deferred under this section.</text>
      </level>
      <level label="2">
        <text>A penalty for nonpayment of tax does not accrue during the period that the collection of tax is deferred under this section.</text>
      </level>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-218" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <text>A person may not make or use an affidavit required under § 14-208 of this subtitle if the person knows the affidavit is false.</text>
    </level>
    <level label="b">
      <text>A person may not knowingly participate in an eviction or distress in a manner other than in accordance with § 14-212 of this subtitle.</text>
    </level>
    <level label="c">
      <text>A person may not knowingly resume possession of property subject to § 14-213 of this subtitle in a manner other than in accordance with § 14-213(a) of this subtitle.</text>
    </level>
    <level label="d">
      <text>A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding $1,000 or both.</text>
    </level>
  </section>
  <section article="gps" article_name="Public Safety" number="14-219" title_number="14" title_name="Emergency Management" subtitle_number="2" subtitle_name="Civil Relief During Emergency Periods">
    <level label="a">
      <level label="1">
        <text>In this section the following words have the meanings indicated.</text>
      </level>
      <level label="2">
        <text>“Declared State disaster or emergency” means any disaster or emergency event for which:</text>
        <level label="i">
          <text>the Governor proclaims a state of emergency;</text>
        </level>
        <level label="ii">
          <text>a Presidential Declaration of a federal major disaster or emergency is issued; or</text>
        </level>
        <level label="iii">
          <text>a widespread utility outage occurs.</text>
        </level>
      </level>
      <level label="3">
        <text>“Disaster– or emergency–related work” means repairing, renovating, installing, building, rendering services, or other business activities that relate to infrastructure that is damaged, impaired, or destroyed by the declared State disaster or emergency.</text>
      </level>
      <level label="4">
        <text>“Disaster period” means a period that begins 10 days before the first day of the declared State disaster or emergency and extends for a period of 60 calendar days after the end of the declared State disaster or emergency.</text>
      </level>
      <level label="5">
        <level label="i">
          <text>“Infrastructure” means property and equipment owned or used by communications networks, electric generation facilities, electric and gas transmission and distribution systems, water pipelines, and related support facilities.</text>
        </level>
        <level label="ii">
          <text>“Infrastructure” includes real and personal property.</text>
        </level>
      </level>
      <level label="6">
        <level label="i">
          <text>“Out–of–state business” means a business entity that:</text>
          <level label="1">
            <text>has no registrations, nexus, or tax filings in the State prior to the declared State disaster or emergency; and</text>
          </level>
          <level label="2">
            <text>is requested by a registered business or the State or a local government to perform disaster or emergency related work during a disaster period.</text>
          </level>
        </level>
        <level label="ii">
          <text>“Out–of–state business” includes a business entity that is affiliated with a registered business in the State solely through common ownership.</text>
        </level>
      </level>
      <level label="7">
        <text>“Out–of–state employee” means an employee who does not work in the State, except during a declared State disaster or emergency.</text>
      </level>
      <level label="8">
        <text>“Registered business” means a business entity that is currently registered to do business in the State before the declared State disaster or emergency.</text>
      </level>
    </level>
    <level label="b">
      <text>An out–of–state business that performs disaster– or emergency–related work during a disaster period does not establish a level of presence that would require the out–of–state business or its out–of–state employees to be subject to:</text>
      <level label="1">
        <text>State or local licensing or registration requirements;</text>
      </level>
      <level label="2">
        <text>State or county income taxes;</text>
      </level>
      <level label="3">
        <text>unemployment insurance contributions;</text>
      </level>
      <level label="4">
        <text>personal property tax; or</text>
      </level>
      <level label="5">
        <text>any requirement to collect and remit the sales and use tax.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>An out–of–state employee may not be required to pay State or county income taxes or be subject to income tax withholding requirements.</text>
      </level>
      <level label="2">
        <text>An out–of–state business that employs an out–of–state employee may not be required to pay State or county income taxes or be subject to income tax withholding requirements with respect to any out–of–state employees.</text>
      </level>
    </level>
    <level label="d">
      <level label="1">
        <text>An out–of–state business shall provide to the Comptroller a statement that the out–of–state business is in the State solely for purposes of performing disaster– or emergency–related work.</text>
      </level>
      <level label="2">
        <text>The statement required under paragraph (1) of this subsection shall include for the out–of–state business:</text>
        <level label="i">
          <text>the name;</text>
        </level>
        <level label="ii">
          <text>the state of domicile;</text>
        </level>
        <level label="iii">
          <text>the principal address;</text>
        </level>
        <level label="iv">
          <text>the federal tax identification number;</text>
        </level>
        <level label="v">
          <text>the date of entry into the State; and</text>
        </level>
        <level label="vi">
          <text>contact information.</text>
        </level>
      </level>
    </level>
    <level label="e">
      <text>A registered business in the State shall provide the information required under subsection (d) of this section for any out–of–state business affiliate that enters the State to perform disaster– or emergency–related work.</text>
    </level>
  </section>
</subtitle>