# Tax - General (GTG)

## Title 1. Definitions; General Provisions

### Subtitle 2. General Provisions

#### Section 1-201

(a) In this section, "legal holiday" means:

  (1) the day on which a legal holiday, as defined in Sec. 1-111 of the General Provisions Article, is observed; or

  (2) a federal legal holiday.

(b) Notwithstanding any other law, when under State or local law, the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this article falls on a Saturday, Sunday, or legal holiday, performance of the act is considered timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.

(c) For purposes of this section, the last day to perform an act is the last day of any authorized extension of time.

#### Section 1-202

(a) A unit of the State government or person responsible for administering or collecting a tax shall give each notice required under this article by mailing it, in a postpaid envelope, to the person for whom the notice is intended:

  (1) at the address in the most recently filed application, report, or return of the person on record; or

  (2) if no application, report, or return has been filed, at any address obtainable for the person.

(b) The mailing of a notice in the manner provided in subsection (a) of this section is presumptive evidence of its receipt by the person to whom the notice is mailed.

#### Section 1-203

(a) A requirement in this article that a document be under oath means that the document shall be supported by a signed statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.

(b) The oath or affirmation shall be made:

  (1) before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or

  (2) by a signed statement that:

    (i) is in the document or attached to and made part of the document; and

    (ii) is expressly made under the penalties for perjury.

(c) If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.

(d) A document made under oath shall be signed:

  (1) for a corporation, by an officer of the corporation authorized to do so;

  (2) for a sole proprietorship, by its owner; or

  (3) for a partnership, by a partner authorized to do so.

#### Section 1-204

Before any license may be issued under this article to an employer to engage in an activity in which the employer may employ a covered employee, as defined in Sec. 9-101 of the Labor and Employment Article, the employer shall file with the issuing authority:

(1) a certificate of compliance with the Maryland Workers' Compensation Act; or

(2) the number of a workers' compensation insurance policy or binder.

#### Section 1-205

(a) A license or permit is considered renewed for purposes of this section if the license or permit is issued by a unit of State government to a person for the period immediately following a period for which the person previously possessed the same or a substantially similar license.

(b) Before any license or permit issued by the Comptroller or the Executive Director may be renewed, the Comptroller shall verify that the applicant has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor or that the applicant has provided for payment in a manner satisfactory to the unit responsible for collection.

#### Section 1-206

(a) This section does not apply to an income tax credit that:

  (1) was authorized under Title 10, Subtitle 7 of this article before July 1, 2021; or

  (2) has an annual fiscal impact of less than $5,000,000.

(b) Within 1 year after the enactment of an income tax credit authorized under Title 10, Subtitle 7 of this article, a unit of State government required to administer the credit shall report, in accordance with Sec. 2-1257 of the State Government Article, to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on the measures that the unit has taken to implement the credit.

#### Section 1-207

(a) In this section, "Fund" means the Tax Clinics for Low-Income Marylanders Fund.

(b) There is a Tax Clinics for Low-Income Marylanders Fund.

(c) The purpose of the Fund is to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents.

(d) The Comptroller shall administer the Fund.

(e)

  (1) The Fund is a special, nonlapsing fund that is not subject to Sec. 7-302 of the State Finance and Procurement Article.

  (2) The State Treasurer shall hold the Fund separately, and the Comptroller shall account for the Fund.

(f) The Fund consists of:

  (1) proceeds distributed to the Fund under Sec. 17-317 of the Commercial Law Article;

  (2) fines distributed to the Fund under Sec. 13-1004(c) of this article;

  (3) money appropriated in the State budget for the Fund; and

  (4) any other money from any other source accepted for the benefit of the Fund.

(g)

  (1) Subject to paragraph (2) of this subsection, the Fund may be used only to provide grants to the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service to operate tax clinics for low-income Maryland residents.

  (2) For each fiscal year, the total amount of grant money expended from the Fund to support tax clinics shall be distributed as follows:

    (i) one-third to the University of Maryland School of Law;

    (ii) one-third to the University of Baltimore School of Law; and

    (iii) one-third to the Maryland Volunteer Lawyers Service.

(h) Beginning in fiscal year 2024 and each fiscal year thereafter, the Governor may include in the annual budget bill an appropriation to the Fund.

(i)

  (1) The State Treasurer shall invest the money of the Fund in the same manner as other State money may be invested.

  (2) Any interest earnings of the Fund shall be credited to the General Fund of the State.

(j) Expenditures from the Fund may be made only in accordance with the State budget.

(k) Money expended from the Fund to support tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service is supplemental to and is not intended to take the place of funding that otherwise would be appropriated for tax clinics.

(l) The tax clinics at the University of Maryland School of Law, the University of Baltimore School of Law, and the Maryland Volunteer Lawyers Service shall interact with the CASH Campaign of Maryland at least once each year to ensure sufficient access to tax preparation services for low-income Maryland residents.

#### Section 1-208

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)