Maryland 2024 Regular Session

Maryland House Bill HB935 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0935
6	6
7	7	HOUSE BILL 935
8	8	Q7, E4, F1 4lr1075
9	9	CF SB 784
10	10	By: Delegates Mireku–North, Shetty, J. Lewis, Feldmark, Addison, Allen, Amprey,
11	11	Atterbeary, Boafo, Charkoudian , Crutchfield, Ebersole, Fair, Grossman,
12	12	D. Jones, Kaufman, Korman, J. Long, Palakovich Carr, Phillips, Roberson,
13	13	Solomon, Spiegel, Terrasa, Toles, Wilkins, Wims, Wolek, Wu, and Young
14	14	Introduced and read first time: February 2, 2024
15	15	Assigned to: Ways and Means
16	16
17	17	A BILL ENTITLED
18	18
19	19	AN ACT concerning 1
20	20
21	21	Comprehensive Community Safety Funding Act 2
22	22
23	23	FOR the purpose of imposing an excise tax on certain gross receipts of certain firearms 3
24	24	dealers derived from the sales of firearms, firearm accessories, and ammunition in 4
25	25	the State; and generally relating to a tax on gross receipts derived from firearms, 5
26	26	firearm accessories, and ammunition. 6
27	27
28	28	BY repealing and reenacting, without amendments, 7
29	29	Article – Health – General 8
30	30	Section 19–130(b)(1) 9
31	31	Annotated Code of Maryland 10
32	32	(2023 Replacement Volume) 11
33	33
34	34	BY repealing and reenacting, with amendments, 12
35	35	Article – Health – General 13
36	36	Section 19–130(c) 14
37	37	Annotated Code of Maryland 15
38	38	(2023 Replacement Volume) 16
39	39
40	40	BY repealing and reenacting, without amendments, 17
41	41	Article – Public Safety 18
42	42	Section 4–902(a), 5–101(a) and (h), and 5–133.1(a) 19
43	43	Annotated Code of Maryland 20
44	44	(2022 Replacement Volume and 2023 Supplement) 21
45	45
46	46	BY repealing and reenacting, with amendments, 22
47	47	Article – Public Safety 23
48	48	Section 4–902(e)(1) 24 2 HOUSE BILL 935
49	49
50	50
51	51	Annotated Code of Maryland 1
52	52	(2022 Replacement Volume and 2023 Supplement) 2
53	53
54	54	BY repealing and reenacting, without amendments, 3
55	55	Article – Tax – General 4
56	56	Section 1–101(a) and 13–508(b) 5
57	57	Annotated Code of Maryland 6
58	58	(2022 Replacement Volume and 2023 Supplement) 7
59	59
60	60	BY adding to 8
61	61	Article – Tax – General 9
62	62	Section 1–101(h–1); 2–4B–01 and 2–4B–02 to be under the new subtitle “Subtitle 4B. 10
63	63	Firearm, Firearm Accessory, and Ammunition Excise Tax Revenue 11
64	64	Distribution”; 7.7–101 through 7.7–301 to be under the new title “Title 7.7. 12
65	65	Firearm, Firearm Accessory, and Ammunition Excise Tax ”; and 13
66	66	13–201(3)(xviii), 13–825(j), and 13–1001(h) 14
67	67	Annotated Code of Maryland 15
68	68	(2022 Replacement Volume and 2023 Supplement) 16
69	69
70	70	BY repealing and reenacting, with amendments, 17
71	71	Article – Tax – General 18
72	72	Section 2–102(a), 13–201(3)(xvi) and (xvii), 13–508(a) and (c), 13–509, and 13–1002 19
73	73	Annotated Code of Maryland 20
74	74	(2022 Replacement Volume and 2023 Supplement) 21
75	75
76	76	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 22
77	77	That the Laws of Maryland read as follows: 23
78	78
79	79	Article – Health – General 24
80	80
81	81	19–130. 25
82	82
83	83	(b) (1) There is a Maryland Trauma Physician Services Fund. 26
84	84
85	85	(c) The Fund consists of [motor]: 27
86	86
87	87	(1) MOTOR vehicle registration surcharges paid into the Fund in 28
88	88	accordance with § 13–954(b)(2) of the Transportation Article; AND 29
89	89
90	90	(2) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF THE 30
91	91	TAX – GENERAL ARTICLE. 31
92	92
93	93	Article – Public Safety 32
94	94
95	95	4–902. 33
96	96	HOUSE BILL 935 3
97	97
98	98
99	99	(a) There is a Maryland Violence Intervention and Prevention Program Fund. 1
100	100
101	101	(e) (1) The Fund consists of: 2
102	102
103	103	(i) money appropriated in the State budget to the Fund; 3
104	104
105	105	(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF 4
106	106	THE TAX – GENERAL ARTICLE; 5
107	107
108	108	(III) investment earnings of the Fund; and 6
109	109
110	110	[(iii)] (IV) money from any other source accepted for the benefit of 7
111	111	the Fund. 8
112	112
113	113	5–101. 9
114	114
115	115	(a) In this subtitle the following words have the meanings indicated. 10
116	116
117	117	(h) (1) “Firearm” means: 11
118	118
119	119	(i) a weapon that expels, is designed to expel, or may readily be 12
120	120	converted to expel a projectile by the action of an explosive; 13
121	121
122	122	(ii) the frame or receiver of such a weapon; or 14
123	123
124	124	(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 15
125	125
126	126	(2) “Firearm” includes a starter gun. 16
127	127
128	128	5–133.1. 17
129	129
130	130	(a) In this section, “ammunition” means a cartridge, shell, or any other device 18
131	131	containing explosive or incendiary material designed and intended for use in a firearm. 19
132	132
133	133	Article – Tax – General 20
134	134
135	135	1–101. 21
136	136
137	137	(a) In this article the following words have the meanings indicated. 22
138	138
139	139	(H–1) “FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCISE TAX” 23
140	140	MEANS THE TAX IMPOSE D UNDER TITLE 7.7 OF THIS ARTICLE. 24
141	141
142	142	2–102. 25
143	143	4 HOUSE BILL 935
144	144
145	145
146	146	(a) In addition to the duties set forth elsewhere in this article and in other articles 1
147	147	of the Code, the Comptroller shall administer the laws that relate to: 2
148	148
149	149	(1) the admissions and amusement tax; 3
150	150
151	151	(2) the boxing and wrestling tax; 4
152	152
153	153	(3) the digital advertising gross revenues tax; 5
154	154
155	155	(4) THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCISE 6
156	156	TAX; 7
157	157
158	158	(5) the income tax; 8
159	159
160	160	[(5)] (6) the Maryland estate tax; 9
161	161
162	162	[(6)] (7) the Maryland generation–skipping transfer tax; 10
163	163
164	164	[(7)] (8) the motor carrier tax; 11
165	165
166	166	[(8)] (9) the motor fuel tax; 12
167	167
168	168	[(9)] (10) the sales and use tax; and 13
169	169
170	170	[(10)] (11) the savings and loan association franchise tax. 14
171	171
172	172	SUBTITLE 4B. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX 15
173	173	REVENUE DISTRIBUTION. 16
174	174
175	175	2–4B–01. 17
176	176
177	177	FROM THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCISE TAX 18
178	178	REVENUE, THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT N ECESSARY TO 19
179	179	ADMINISTER THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCISE TAX 20
180	180	LAWS TO AN ADMINISTR ATIVE COST ACCOUNT. 21
181	181
182	182	2–4B–02. 22
183	183
184	184	(A) AFTER MAKING THE DIST RIBUTION REQUIRED UN DER § 2–4B–01 OF 23
185	185	THIS SUBTITLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REMAININ G FIREARM, 24
186	186	FIREARM ACCESSORY , AND AMMUNITION EXCISE TAX REVENUE AS FOLLO WS: 25
187	187
188	188	(1) 44% TO THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 26
189	189	ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; 27
190	190	HOUSE BILL 935 5
191	191
192	192
193	193	(2) 29% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 1
194	194	UNIVERSITY OF MARYLAND MEDICAL SYSTEM; 2
195	195
196	196	(3) 23% TO THE VIOLENCE INTERVENTION AND PREVENTION 3
197	197	PROGRAM FUND ESTABLISHED UNDER § 4–902 OF THE PUBLIC SAFETY ARTICLE; 4
198	198
199	199	(4) 2% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 5
200	200	WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 6
201	201
202	202	(5) 2% TO THE CENTER FOR FIREARM VIOLENCE PREVENTION AND 7
203	203	INTERVENTION WITHIN T HE MARYLAND DEPARTMENT OF HEALTH. 8
204	204
205	205	(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 9
206	206	DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 10
207	207	SUPPLANT, ANY OTHER FUNDING REQUIRED BY LAW . 11
208	208
209	209	TITLE 7.7. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX. 12
210	210
211	211	SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS. 13
212	212
213	213	7.7–101. 14
214	214
215	215	(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 15
216	216	INDICATED. 16
217	217
218	218	(B) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 17
219	219	SAFETY ARTICLE. 18
220	220
221	221	(C) “FEDERALLY LICENSED FI REARMS DEALER ” MEANS A PERSON 19
222	222	LICENSED BY THE FEDE RAL BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND 20
223	223	EXPLOSIVES TO DEAL IN FIREARMS. 21
224	224
225	225	(D) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 22
226	226	SAFETY ARTICLE. 23
227	227
228	228	(E) “FIREARM ACCESSORY ” MEANS: 24
229	229
230	230	(1) A MAGAZINE OR MAGAZINE LOADER ; 25
231	231
232	232	(2) A FIREARM SCOPE OR OPTIC ; 26
233	233
234	234	(3) A STOCK; 27
235	235	6 HOUSE BILL 935
236	236
237	237
238	238	(4) A GRIP; 1
239	239
240	240	(5) A HANDGUARD ; OR 2
241	241
242	242	(6) BODY ARMOR . 3
243	243
244	244	(F) (1) “GROSS RECEIPTS ” MEANS THE TOTAL AMOUNT OF THE SALE OR 4
245	245	LEASE OR RENTAL PRIC E OF THE RETAIL SALE BY A PERSON, VALUED IN MONEY , 5
246	246	WHETHER RECEIVED IN MONEY OR OTHERWISE , WITHOUT ANY DEDUCTIO N FOR: 6
247	247
248	248	(I) THE COST OF THE PROP ERTY SOLD; 7
249	249
250	250	(II) THE COST OF THE MATE RIALS USED, LABOR OR SERVICE 8
251	251	COST, INTEREST PAID, LOSSES, OR ANY OTHER EXPENSE ; OR 9
252	252
253	253	(III) THE COST OF TRANSPOR TATION OF THE PROPER TY. 10
254	254
255	255	(2) “GROSS RECEIPTS” DOES NOT INCLUDE : 11
256	256
257	257	(I) CASH DISCOUNTS ALLOW ED AND TAKEN ON SALE S; 12
258	258
259	259	(II) THE SALE PRICE OF PR OPERTY RETURNED BY CUSTOMER S 13
260	260	WHEN THAT AMOUNT IS REFUNDED IN CASH OR CREDIT UNLESS THE CU STOMER, IN 14
261	261	ORDER TO OBTAIN THE REFUND, IS REQUIRED TO PURCH ASE OTHER PROPERTY A T 15
262	262	A PRICE GREATER THAN THE AMOUNT CHARGED F OR THE PROPERTY THAT IS 16
263	263	RETURNED; 17
264	264
265	265	(III) THE PRICE RECEIVED FOR LABOR OR SERVICES USED IN 18
266	266	INSTALLING OR APPLYI NG THE PROPERTY SOLD ; AND 19
267	267
268	268	(IV) THE AMOUNT OF ANY TA X IMPOSED BY THE UNITED STATES, 20
269	269	THE STATE, A COUNTY, OR A MUNICIPAL CORPO RATION ON OR WITH RESPECT T O 21
270	270	RETAIL SALES WHETHER IMPOSED ON THE PERSON OR THE CONSUME R. 22
271	271
272	272	(G) “LAW ENFORCEMENT AGENC Y” MEANS: 23
273	273
274	274	(1) A STATE, COUNTY, OR MUNICIPAL POLICE DEPARTMENT OR 24
275	275	AGENCY; 25
276	276
277	277	(2) A SHERIFF’S OFFICE; OR 26
278	278
279	279	(3) A FEDERAL LAW ENFORC EMENT AGENCY . 27
280	280	HOUSE BILL 935 7
281	281
282	282
283	283	7.7–102. 1
284	284
285	285	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, AN EXCISE 2
286	286	TAX IS IMPOSED ON THE GROSS RECEIPTS OF A FEDERALLY LICENSED F IREARMS 3
287	287	DEALER DERIVED FROM THE SALES OF FIREARMS, FIREARM ACCESSORIES, AND 4
288	288	AMMUNITION IN THE STATE. 5
289	289
290	290	(B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT 6
291	291	APPLY TO THE SALE OF A FIREARM, FIREARM ACCESSORY , OR AMMUNITION TO A 7
292	292	LAW ENFORCEMENT AGEN CY, THE ARMED FORCES OF THE UNITED STATES, OR THE 8
293	293	NATIONAL GUARD. 9
294	294
295	295	7.7–103. 10
296	296
297	297	THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCISE TAX RATE IS 11
298	298	11%. 12
299	299
300	300	SUBTITLE 2. RETURNS. 13
301	301
302	302	7.7–201. 14
303	303
304	304	(A) A FEDERALLY LICENSED F IREARMS DEALER SHALL COMPLET E, UNDER 15
305	305	OATH, AND FILE WITH THE COMPTROLLER A FIREARM , FIREARM ACCESSORY , AND 16
306	306	AMMUNITION EXCISE TA X RETURN: 17
307	307
308	308	(1) ON OR BEFORE THE 25TH DAY OF THE MONTH THAT FOLLOWS THE 18
309	309	MONTH IN WHICH THE PERSON SEL LS ANY FIREARMS , FIREARM ACCESSORIES, OR 19
310	310	AMMUNITION WITHIN TH E BOUNDARIES OF THE STATE; AND 20
311	311
312	312	(2) IF THE COMPTROLLER SO SPECIF IES, BY REGULATION , ON OTHER 21
313	313	DATES FOR EACH MONTH IN WH ICH THE LICENSEE DOE S NOT SELL ANY FIREA RMS, 22
314	314	FIREARM ACCESSORIES, OR AMMUNITION IN THE STATE. 23
315	315
316	316	(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 24
317	317	FILE WITH THE RETURN AN ATTACHMENT THAT S TATES ANY INFORMATIO N THAT 25
318	318	THE COMPTROLLER REQUIRES TO DETERMINE THE GRO SS RECEIPTS DERIVED 26
319	319	FROM THE SALES OF FIREARMS, FIREARM ACCESSORIES, AND AMMUNITION IN TH E 27
320	320	STATE. 28
321	321
322	322	7.7–202. 29
323	323
324	324	A PERSON REQUIRED TO F ILE A RETURN UNDER § 7.7–201 OF THIS SUBTITLE 30
325	325	SHALL MAINTAIN RECOR DS OF THE FIREARMS , FIREARMS ACCESSORIES , AND 31 8 HOUSE BILL 935
326	326
327	327
328	328	AMMUNITION SOLD IN THE STATE AND THE BASIS F OR THE CALCULATION OF T HE 1
329	329	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCISE TAX OWED. 2
330	330
331	331	SUBTITLE 3. TAX PAYMENT. 3
332	332
333	333	7.7–301. 4
334	334
335	335	(A) EACH PERSON REQUIRED TO FILE A RETURN UND ER § 7.7–201 OF THIS 5
336	336	TITLE SHALL PAY THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCISE 6
337	337	TAX IN THE MANNER THAT T HE COMPTROLLER REQUIRES , WITH THE RETURN THAT 7
338	338	COVERS THE PERIOD IN WHICH THE PERSON SOLD FIREARMS , FIREARM 8
339	339	ACCESSORIES, OR AMMUNITION IN THE STATE. 9
340	340
341	341	(B) IF A CORPORATION , OTHER THAN A NONSTOC K, NONPROFIT 10
342	342	CORPORATION , IS REQUIRED T O PAY THE FIREARM , FIREARM ACCESSORY , AND 11
343	343	AMMUNITION EXCISE TA X, PERSONAL LIABILITY F OR THE TAX AND INTER EST AND 12
344	344	PENALTIES ON THE TAX EXTENDS TO ANY OFFIC ER OF THE CORPORATIO N WHO 13
345	345	EXERCISES DIRECT CON TROL OVER ITS FISCAL MANAGEMENT . 14
346	346
347	347	(C) IF A LIMITED LIABILITY COMPANY , OR LIMITED LIABILITY 15
348	348	PARTNERSHIP , INCLUDING A LIMITED PARTNERSHIP REGISTER ED AS A LIMITED 16
349	349	LIABILITY LIMITED PA RTNERSHIP, IS REQUIRED TO PAY T HE FIREARM, FIREARM 17
350	350	ACCESSORY, AND AMMUNITION EXCIS E TAX, PERSONAL LIABILITY F OR THE TAX AND 18
351	351	INTEREST AND PENALTIES ON THE TAX EXTENDS T O ANY PERSON WHO EXE RCISES 19
352	352	DIRECT CONTROL OVER THE FISCAL MANAGEMEN T OF THE LIMITED LIA BILITY 20
353	353	COMPANY OR LIMITED L IABILITY PARTNERSHIP . 21
354	354
355	355	13–201. 22
356	356
357	357	In this subtitle, “tax information” means: 23
358	358
359	359	(3) any information contained in: 24
360	360
361	361	(xvi) a tobacco tax return; [or] 25
362	362
363	363	(xvii) a transportation services assessment return; OR 26
364	364
365	365	(XVIII) A FIREARM, FIREARM ACCESSORY , AND AMMUNITION 27
366	366	EXCISE TAX RETURN . 28
367	367
368	368	13–508. 29
369	369
370	370	(a) Within 30 days after the date on which a notice of assessment of the 30
371	371	admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 31 HOUSE BILL 935 9
372	372
373	373
374	374	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX, income tax, motor 1
375	375	carrier tax, motor fuel tax, public service company franchise tax, financial institution 2
376	376	franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit 3
377	377	against which the assessment is made may submit to the tax collector: 4
378	378
379	379	(1) an application for revision of the assessment; or 5
380	380
381	381	(2) except for the public service company franchise tax, if the assessment 6
382	382	is paid, a claim for refund. 7
383	383
384	384	(b) If a person or governmental unit fails to submit an application for revision or 8
385	385	claim for refund within the time allowed in subsection (a) of this section, the assessment 9
386	386	becomes final. 10
387	387
388	388	(c) The Comptroller or an employee of the Comptroller’s office expressly 11
389	389	designated by the Comptroller promptly: 12
390	390
391	391	(1) (i) shall hold an informal hearing on a person’s or governmental 13
392	392	unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 14
393	393	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX, income tax, motor 15
394	394	carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim 16
395	395	for refund under subsection (a) of this section; and 17
396	396
397	397	(ii) after the hearing: 18
398	398
399	399	1. shall act on the application for revision; and 19
400	400
401	401	2. may assess any additional tax, penalty, and interest due; 20
402	402	and 21
403	403
404	404	(2) shall mail to the person or governmental unit a notice of final 22
405	405	determination. 23
406	406
407	407	13–509. 24
408	408
409	409	(a) Notwithstanding a person’s failure to file a timely application for revision or 25
410	410	claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 26
411	411	tax, boxing and wrestling tax, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 27
412	412	EXCISE TAX, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax 28
413	413	under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue 29
414	414	an order decreasing or abating an assessment to correct an erroneous assessment. 30
415	415
416	416	(b) If action is taken under subsection (a) of this section, the order shall state 31
417	417	clearly the reasons for decreasing or abating the assessment. 32
418	418
419	419	(c) Any order issued by the Comptroller under subsection (a) of this section shall 33
420	420	be final and not subject to appeal. 34 10 HOUSE BILL 935
421	421
422	422
423	423
424	424	(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 1
425	425	shall be final and not subject to appeal. 2
426	426
427	427	13–825. 3
428	428
429	429	(J) THE COMPTROLLER MAY REQUI RE A PERSON SUBJECT TO THE 4
430	430	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX TO POST SECURI TY 5
431	431	FOR THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX IN THE 6
432	432	AMOUNT THAT THE COMPTROLLER DETERMINE S. 7
433	433
434	434	13–1001. 8
435	435
436	436	(H) A PERSON WHO IS REQUIR ED TO FILE A FIREARM , FIREARM ACCESSORY , 9
437	437	AND AMMUNITION EXCIS E TAX RETURN AND WHO WILLFULLY FAILS TO F ILE THE 10
438	438	RETURN AS REQUIRED U NDER TITLE 7.7 OF THIS ARTICLE IS G UILTY OF A 11
439	439	MISDEMEANOR AND , ON CONVICTION , IS SUBJECT TO A FINE NOT EXCEEDING $5,000 12
440	440	OR IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH . 13
441	441
442	442	13–1002. 14
443	443
444	444	(a) A person who willfully files a false alcoholic beverage tax return OR A FALSE 15
445	445	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RETURN is guilty of 16
446	446	perjury and, on conviction, is subject to the penalty for perjury. 17
447	447
448	448	(b) A person, including an officer of a corporation, who willfully files a false digital 18
449	449	advertising gross revenues tax return, a false financial institution franchise tax return, a 19
450	450	false public service company franchise tax return, or a false income tax return with the 20
451	451	intent to evade the payment of tax due under this article is guilty of perjury and, on 21
452	452	conviction, is subject to the penalty for perjury. 22
453	453
454	454	(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital 23
455	455	advertising gross revenues, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 24
456	456	EXCISE, financial institution franchise, public service company franchise, and income 25
457	457	taxes. 26
458	458
459	459	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 27
460	460	1, 2025. 28