Maryland 2024 Regular Session

Maryland Senate Bill SB784 Compare Versions

Version 1 (Old)

Version 2 (New)

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		-	Underlining indicates amendments to bill.
6		-	Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7		-	amendment.
8	5		sb0784
9	6
10	7		SENATE BILL 784
11	8		Q7, E4, F1 4lr1076
12		-	CF ~~HB 935~~
	9	+	CF 4lr1075
13	10		By: Senators Elfreth, Augustine, Beidle, Ferguson, Gile, Guzzone, Hester,
14	11		Hettleman, Jackson, Kelly, King, Kramer, Smith, Sydnor, and
15	12		Waldstreicher
16	13		Introduced and read first time: February 1, 2024
17	14		Assigned to: Budget and Taxation
18		-	Committee Report: Favorable with amendments
19		-	Senate action: Adopted
20		-	Read second time: March 3, 2024
21	15
22		-	~~CHAPTER ______~~
	16	+	A BILL ENTITLED
23	17
24	18		AN ACT concerning 1
25	19
26	20		Comprehensive Community Safety Funding Act 2
27	21
28	22		FOR the purpose of imposing an excise tax on certain gross receipts of certain firearms 3
29	23		dealers derived from the sales of firearms, firearm accessories, and ammunition in 4
30	24		the State; and generally relating to a tax on gross receipts derived from firearms, 5
31		-	firearm accessories, and ammunition altering the sales and use tax rate imposed on 6
32		-	firearms, firearm accessories, and ammunition; providing that the sales and use tax 7
33		-	does not apply to the sale of certain firearm accessories and ammunition; and 8
34		-	generally relating to the sales and use tax on firearms, firearm accessories, and 9
35		-	ammunition. 10
	25	+	firearm accessories, and ammunition. 6
36	26
37		-	BY repealing and reenacting, without amendments, 11
38		-	Article – Health – General 12
39		-	Section 19–130(b)(1) 13
40		-	Annotated Code of Maryland 14
41		-	(2023 Replacement Volume) 15
	27	+	BY repealing and reenacting, without amendments, 7
	28	+	Article – Health – General 8
	29	+	Section 19–130(b)(1) 9
	30	+	Annotated Code of Maryland 10
	31	+	(2023 Replacement Volume) 11
42	32
43		-	BY repealing and reenacting, with amendments, 16
44		-	Article – Health – General 17
45		-	Section 19–130(c) 18
46		-	Annotated Code of Maryland 19
47		-	(2023 Replacement Volume) 20
48		-	2 SENATE BILL 784
	33	+	BY repealing and reenacting, with amendments, 12
	34	+	Article – Health – General 13
	35	+	Section 19–130(c) 14
	36	+	Annotated Code of Maryland 15
	37	+	(2023 Replacement Volume) 16
	38	+
	39	+	BY repealing and reenacting, without amendments, 17
	40	+	Article – Public Safety 18
	41	+	Section 4–902(a), 5–101(a) and (h), and 5–133.1(a) 19
	42	+	Annotated Code of Maryland 20
	43	+	(2022 Replacement Volume and 2023 Supplement) 21
	44	+
	45	+	BY repealing and reenacting, with amendments, 22
	46	+	Article – Public Safety 23
	47	+	Section 4–902(e)(1) 24
	48	+	Annotated Code of Maryland 25 2 SENATE BILL 784
49	49
50	50
51		-	BY repealing and reenacting, without amendments, 1
52		-	Article – Public Safety 2
53		-	Section 4–902(a), 5–101(a) and (h), and 5–133.1(a) 3
54		-	Annotated Code of Maryland 4
55		-	(2022 Replacement Volume and 2023 Supplement) 5
	51	+	(2022 Replacement Volume and 2023 Supplement) 1
56	52
57		-	BY repealing and reenacting, ~~with~~ amendments, 6
58		-	Article – ~~Public Safety 7~~
59		-	Section 4–~~902~~(~~e)(1~~) 8
60		-	Annotated Code of Maryland 9
61		-	(2022 Replacement Volume and 2023 Supplement) 10
	53	+	BY repealing and reenacting, without amendments, 2
	54	+	Article – Tax – General 3
	55	+	Section 1–101(a) and 13–508(b) 4
	56	+	Annotated Code of Maryland 5
	57	+	(2022 Replacement Volume and 2023 Supplement) 6
62	58
63		-	BY repealing and reenacting, without amendments, 11
64		-	Article – Tax – General 12
65		-	Section 1–101(a) and 13–508(b) 13
	59	+	BY adding to 7
	60	+	Article – Tax – General 8
	61	+	Section 1–101(h–1); 2–4B–01 and 2–4B–02 to be under the new subtitle “Subtitle 4B. 9
	62	+	Firearm, Firearm Accessory, and Ammunition Excise Tax Revenue 10
	63	+	Distribution”; 7.7–101 through 7.7–301 to be under the new title “Title 7.7. 11
	64	+	Firearm, Firearm Accessory, and Am munition Excise Tax”; and 12
	65	+	13–201(3)(xviii), 13–825(j), and 13–1001(h) 13
66	66		Annotated Code of Maryland 14
67	67		(2022 Replacement Volume and 2023 Supplement) 15
68	68
69		-	BY ~~adding to~~ 16
	69	+	BY repealing and reenacting, with amendments, 16
70	70		Article – Tax – General 17
71		-	Section 1–101(h–1); 2–4B–01 and 2–4B–02 to be under the new subtitle “Subtitle 4B. 18
72		-	Firearm, Firearm Accessory, and Ammunition Excise Tax Revenue 19
73		-	Distribution”; 7.7–101 through 7.7–301 to be under the new title “Title 7.7. 20
74		-	Firearm, Firearm Accessory, and Ammunition Excise Tax”; and 21
75		-	13–201(3)(xviii), 13–825(j), and 13–1001(h) 2–1302.3, 11–101(a–4), (c–6), and 22
76		-	(c–7), 11–104(l), and 11–246 23
77		-	Annotated Code of Maryland 24
78		-	(2022 Replacement Volume and 2023 Supplement) 25
	71	+	Section 2–102(a), 13–201(3)(xvi) and (xvii), 13–508(a) and (c), 13–509, and 13–1002 18
	72	+	Annotated Code of Maryland 19
	73	+	(2022 Replacement Volume and 2023 Supplement) 20
79	74
80		-	BY repealing and reenacting, with amendments, 26
81		-	Article – Tax – General 27
82		-	Section 2–102(a), 13–201(3)(xvi) and (xvii), 13–508(a) and (c), 13–509, and 13–1002 28
83		-	2–1303 and 11–101(a–4) and (c–6) through (c–8) 29
84		-	Annotated Code of Maryland 30
85		-	(2022 Replacement Volume and 2023 Supplement) 31
	75	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
	76	+	That the Laws of Maryland read as follows: 22
86	77
87		-	BY repealing and reenacting, without amendments, 32
88		-	Article – Tax – General 33
89		-	Section 11–101(a) 34
90		-	Annotated Code of Maryland 35
91		-	(2022 Replacement Volume and 2023 Supplement) 36
	78	+	Article – Health – General 23
92	79
93		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 37
94		-	That the Laws of Maryland read as follows: 38
	80	+	19–130. 24
95	81
96		-	Article – Health – General 39
97		-	SENATE BILL 784 3
	82	+	(b) (1) There is a Maryland Trauma Physician Services Fund. 25
98	83
	84	+	(c) The Fund consists of [motor]: 26
99	85
100		-	19–130. 1
	86	+	(1) MOTOR vehicle registration surcharges paid into the Fund in 27
	87	+	accordance with § 13–954(b)(2) of the Transportation Article; AND 28
101	88
102		-	(b) (1) There is a Maryland Trauma Physician Services Fund. 2
	89	+	(2) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF THE 29
	90	+	TAX – GENERAL ARTICLE. 30
103	91
104		-	~~(c) The Fund consists of [motor]: 3~~
	92	+	Article – Public Safety 31
105	93
106		-	(1) MOTOR vehicle registration surcharges paid into the Fund in 4
107		-	accordance with § 13–954(b)(2) of the Transportation Article; AND 5
	94	+	4–902. 32
108	95
109		-	(2) REVENUE DISTRIBUTED T O THE FUND UNDER § 2–4B–02 § 6
110		-	2–1302.3 OF THE TAX – GENERAL ARTICLE. 7
111		-
112		-	Article – Public Safety 8
113		-
114		-	4–902. 9
115		-
116		-	(a) There is a Maryland Violence Intervention and Prevention Program Fund. 10
117		-
118		-	(e) (1) The Fund consists of: 11
119		-
120		-	(i) money appropriated in the State budget to the Fund; 12
121		-
122		-	(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 § 13
123		-	2–1302.3 OF THE TAX – GENERAL ARTICLE; 14
124		-
125		-	(III) investment earnings of the Fund; and 15
126		-
127		-	[(iii)] (IV) money from any other source accepted for the benefit of 16
128		-	the Fund. 17
129		-
130		-	5–101. 18
131		-
132		-	(a) In this subtitle the following words have the meanings indicated. 19
133		-
134		-	(h) (1) “Firearm” means: 20
135		-
136		-	(i) a weapon that expels, is designed to expel, or may readily be 21
137		-	converted to expel a projectile by the action of an explosive; 22
138		-
139		-	(ii) the frame or receiver of such a weapon; or 23
140		-
141		-	(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 24
142		-
143		-	(2) “Firearm” includes a starter gun. 25
144		-
145		-	5–133.1. 26 4 SENATE BILL 784
	96	+	(a) There is a Maryland Violence Intervention and Prevention Program Fund. 33 SENATE BILL 784 3
146	97
147	98
148	99
149		-	(a) In this section, “ammunition” means a cartridge, shell, or any other device 1
150		-	containing explosive or incendiary material designed and intended for use in a firearm. 2
	100	+	(e) (1) The Fund consists of: 1
151	101
152		-	~~Article – Tax – General 3~~
	102	+	(i) money appropriated in the State budget to the Fund; 2
153	103
154		-	2–1302.3. 4
	104	+	(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF 3
	105	+	THE TAX – GENERAL ARTICLE; 4
155	106
156		-	(A) AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–1301 5
157		-	THROUGH 2–1302.2 OF THIS SUBTITL E, OF THE SALES AND USE TAX COLLECTED ON 6
158		-	THE SALE OF A FIREAR M, FIREARM ACCESSORY , AND AMMUNITION UNDER § 7
159		-	11–104(L) OF THIS ARTICLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REVENUE 8
160		-	ATTRIBUTABLE TO A SA LES AND USE TAX RATE IN EXCESS OF 6% AS FOLLOWS: 9
	107	+	(III) investment earnings of the Fund; and 5
161	108
162		-	(1) ~~44% TO~~ THE ~~MARYLAND TRAUMA PHYSICIAN SERVICES FUND 10~~
163		-	~~ESTABLISHED UNDER § 19–130 OF~~ THE ~~HEALTH – GENERAL ARTICLE; 11~~
	109	+	[(iii)] (IV) money from any other source accepted for the benefit of 6
	110	+	the Fund. 7
164	111
165		-	(2) 29% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 12
166		-	UNIVERSITY OF MARYLAND MEDICAL CENTER; 13
	112	+	5–101. 8
167	113
168		-	(3) 23% TO THE VIOLENCE INTERVENTION AND PREVENTION 14
169		-	PROGRAM FUND ESTABLISHED UNDE R § 4–902 OF THE PUBLIC SAFETY ARTICLE; 15
	114	+	(a) In this subtitle the following words have the meanings indicated. 9
170	115
171		-	(4) 2% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 16
172		-	WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 17
	116	+	(h) (1) “Firearm” means: 10
173	117
174		-	(5) 2% TO ~~THE CENTER OF FIREARM VIOLENCE PREVENTION AND 18~~
175		-	~~INTERVENTION WITHIN T HE MARYLAND DEPARTMENT~~ OF ~~HEALTH. 19~~
	118	+	(i) a weapon that expels, is designed to expel, or may readily be 11
	119	+	converted to expel a projectile by the action of an explosive; 12
176	120
177		-	(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 20
178		-	DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 21
179		-	SUPPLANT, ANY OTHER FUNDING RE QUIRED BY LAW . 22
	121	+	(ii) the frame or receiver of such a weapon; or 13
180	122
181		-	2–~~1303~~. 23
	123	+	(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 14
182	124
183		-	After making the distributions required under §§ 2–1301 through [2–1302.2] 24
184		-	2–1302.3 of this subtitle, the Comptroller shall pay: 25
	125	+	(2) “Firearm” includes a starter gun. 15
185	126
186		-	(1) revenues from the hotel surcharge into the Dorchester County 26
187		-	Economic Development Fund established under § 10–130 of the Economic Development 27
188		-	Article; 28
	127	+	5–133.1. 16
189	128
190		-	(2) to the Blueprint for Maryland’s Future Fund established under § 5–206 29
191		-	of the Education Article, the following percentage of the remaining sales and use tax 30
192		-	revenues: 31 SENATE BILL 784 5
	129	+	(a) In this section, “ammunition” means a cartridge, shell, or any other device 17
	130	+	containing explosive or incendiary material designed and intended for use in a firearm. 18
	131	+
	132	+	Article – Tax – General 19
	133	+
	134	+	1–101. 20
	135	+
	136	+	(a) In this article the following words have the meanings indicated. 21
	137	+
	138	+	(H–1) “FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX” 22
	139	+	MEANS THE TAX IMPOSE D UNDER TITLE 7.7 OF THIS ARTICLE. 23
	140	+
	141	+	2–102. 24
	142	+
	143	+	(a) In addition to the duties set forth elsewhere in this article and in other articles 25
	144	+	of the Code, the Comptroller shall administer the laws that relate to: 26 4 SENATE BILL 784
193	145
194	146
195	147
196		-	(i) ~~for fiscal year 2023,~~ ~~9.2%~~; 1
	148	+	(1) the admissions and amusement tax; 1
197	149
198		-	(ii) ~~for fiscal year 2024,~~ ~~11.0%~~; 2
	150	+	(2) the boxing and wrestling tax; 2
199	151
200		-	(~~iii~~) ~~for fiscal year 2025,~~ ~~11.3%~~; 3
	152	+	(3) the digital advertising gross revenues tax; 3
201	153
202		-	(iv) for fiscal year 2026, 11.7%; and 4
	154	+	(4) THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E 4
	155	+	TAX; 5
203	156
204		-	(v) ~~for fiscal year 2027 and each fiscal year thereafter, 12.1%~~; ~~and 5~~
	157	+	(5) the income tax; 6
205	158
206		-	(3) the remaining sales and use tax revenue into the General Fund of the 6
207		-	State. 7
	159	+	[(5)] (6) the Maryland estate tax; 7
208	160
209		-	11–~~101.~~ 8
	161	+	[(6)] (7) the Maryland generation–skipping transfer tax; 8
210	162
211		-	(a) ~~In this title~~ the ~~following words have the meanings indicated.~~ 9
	163	+	[(7)] (8) the motor carrier tax; 9
212	164
213		-	(A–4) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 10
214		-	SAFETY ARTICLE. 11
	165	+	[(8)] (9) the motor fuel tax; 10
215	166
216		-	[(a–4)] (A–5) “Booking transaction” means any transaction in which there is a 12
217		-	retail sale of an accommodation. 13
	167	+	[(9)] (10) the sales and use tax; and 11
218	168
219		-	(C–6) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 14
220		-	SAFETY ARTICLE. 15
	169	+	[(10)] (11) the savings and loan association franchise tax. 12
221	170
222		-	(C–7) “FIREARM ACCESSORY ” MEANS: 16
	171	+	SUBTITLE 4B. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX 13
	172	+	REVENUE DISTRIBUTION. 14
223	173
224		-	~~(1) A MAGAZINE OR MAGAZI NE LOADER; 17~~
	174	+	2–4B–01. 15
225	175
226		-	(2) A FIREARM SCOPE OR OPTIC; 18
	176	+	FROM THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX 16
	177	+	REVENUE, THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT N ECESSARY TO 17
	178	+	ADMINISTER THE FIREA RM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX 18
	179	+	LAWS TO AN ADMINISTR ATIVE COST ACCOUNT. 19
227	180
228		-	~~(3) A STOCK; 19~~
	181	+	2–4B–02. 20
229	182
230		-	(4) A GRIP; 20
	183	+	(A) AFTER MAKING THE DIST RIBUTION REQUIRED UN DER § 2–4B–01 OF 21
	184	+	THIS SUBTITLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REMAININ G FIREARM, 22
	185	+	FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX REVENUE AS FOL LOWS: 23
231	186
232		-	(5) A HANDGUARD ; OR 21
	187	+	(1) 44% TO THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 24
	188	+	ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; 25
	189	+	SENATE BILL 784 5
233	190
234		-	(6) BODY ARMOR . 22
235	191
236		-	[(c–6)] (C–8) (1) “Marketplace facilitator” means a person that: 23
	192	+	(2) 29% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 1
	193	+	UNIVERSITY OF MARYLAND MEDICAL SYSTEM; 2
237	194
238		-	(i) facilitates a retail sale by a marketplace seller by listing or 24
239		-	advertising for sale in a marketplace tangible personal property, digital code, or a digital 25
240		-	product; and 26 6 SENATE BILL 784
	195	+	(3) 23% TO THE VIOLENCE INTERVENTION AND PREVENTION 3
	196	+	PROGRAM FUND ESTABLISHED UNDER § 4–902 OF THE PUBLIC SAFETY ARTICLE; 4
	197	+
	198	+	(4) 2% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 5
	199	+	WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 6
	200	+
	201	+	(5) 2% TO THE CENTER FOR FIREARM VIOLENCE PREVENTION AND 7
	202	+	INTERVENTION WITHIN THE MARYLAND DEPARTMENT OF HEALTH. 8
	203	+
	204	+	(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 9
	205	+	DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 10
	206	+	SUPPLANT, ANY OTHER FUNDING RE QUIRED BY LAW . 11
	207	+
	208	+	TITLE 7.7. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX. 12
	209	+
	210	+	SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS. 13
	211	+
	212	+	7.7–101. 14
	213	+
	214	+	(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 15
	215	+	INDICATED. 16
	216	+
	217	+	(B) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 17
	218	+	SAFETY ARTICLE. 18
	219	+
	220	+	(C) “FEDERALLY LICENSED FIREARMS DE ALER” MEANS A PERSON 19
	221	+	LICENSED BY THE FEDE RAL BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND 20
	222	+	EXPLOSIVES TO DEAL IN FIREARMS. 21
	223	+
	224	+	(D) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 22
	225	+	SAFETY ARTICLE. 23
	226	+
	227	+	(E) “FIREARM ACCESSORY ” MEANS: 24
	228	+
	229	+	(1) A MAGAZINE OR MAGAZI NE LOADER; 25
	230	+
	231	+	(2) A FIREARM SCOPE OR O PTIC; 26
	232	+
	233	+	(3) A STOCK; 27
	234	+	6 SENATE BILL 784
	235	+
	236	+
	237	+	(4) A GRIP; 1
	238	+
	239	+	(5) A HANDGUARD ; OR 2
	240	+
	241	+	(6) BODY ARMOR . 3
	242	+
	243	+	(F) (1) “GROSS RECEIPTS ” MEANS THE TOTAL AMOU NT OF THE SALE OR 4
	244	+	LEASE OR RENTAL PRIC E OF THE RETAIL SALE BY A PERSON, VALUED IN MONEY , 5
	245	+	WHETHER RECEIVED IN MONEY OR OTHERWISE , WITHOUT ANY DEDUCTIO N FOR: 6
	246	+
	247	+	(I) THE COST OF THE PROP ERTY SOLD; 7
	248	+
	249	+	(II) THE COST OF THE MATE RIALS USED, LABOR OR SERVICE 8
	250	+	COST, INTEREST PAID, LOSSES, OR ANY OTHER EXPENSE ; OR 9
	251	+
	252	+	(III) THE COST OF TRANSPORTATION OF THE PROPERTY . 10
	253	+
	254	+	(2) “GROSS RECEIPTS” DOES NOT INCLUDE : 11
	255	+
	256	+	(I) CASH DISCOUNTS ALLOW ED AND TAKEN ON SALE S; 12
	257	+
	258	+	(II) THE SALE PRICE OF PR OPERTY RETURNED BY C USTOMERS 13
	259	+	WHEN THAT AMOUNT IS REFUNDED IN CASH OR CREDIT UNLESS THE CU STOMER, IN 14
	260	+	ORDER TO OBTAIN THE REFUND, IS REQUIRED TO PURCH ASE OTHER PROPERTY A T 15
	261	+	A PRICE GREATER THAN THE AMOUNT CHARGED F OR THE PROPERTY THAT IS 16
	262	+	RETURNED; 17
	263	+
	264	+	(III) THE PRICE RECEIVED F OR LABOR OR SERVICES USED IN 18
	265	+	INSTALLING OR APPLYI NG THE PROPERTY SOLD ; AND 19
	266	+
	267	+	(IV) THE AMOUNT OF ANY TA X IMPOSED BY THE UNITED STATES, 20
	268	+	THE STATE, A COUNTY, OR A MUNICIPAL CORPO RATION ON OR WITH RE SPECT TO 21
	269	+	RETAIL SALES WHETHER IMPOSED ON THE PERSO N OR THE CONSUMER . 22
	270	+
	271	+	(G) “LAW ENFORCEMENT AGENC Y” MEANS: 23
	272	+
	273	+	(1) A STATE, COUNTY, OR MUNIC IPAL POLICE DEPARTME NT OR 24
	274	+	AGENCY; 25
	275	+
	276	+	(2) A SHERIFF’S OFFICE; OR 26
	277	+
	278	+	(3) A FEDERAL LAW ENFORC EMENT AGENCY . 27
	279	+	SENATE BILL 784 7
	280	+
	281	+
	282	+	7.7–102. 1
	283	+
	284	+	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, AN EXCISE 2
	285	+	TAX IS IMPOSED ON TH E GROSS RECEIPTS OF A FEDERALLY LICENSED FIREARMS 3
	286	+	DEALER DERIVED FROM T HE SALES OF FIREARMS , FIREARM ACCESSORIES , AND 4
	287	+	AMMUNITION IN THE STATE. 5
	288	+
	289	+	(B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT 6
	290	+	APPLY TO THE SALE OF A FIREARM, FIREARM ACCESSORY , OR AMMUNITION TO A 7
	291	+	LAW ENFORCEMENT AGEN CY, THE ARMED FORCES OF THE UNITED STATES, OR THE 8
	292	+	NATIONAL GUARD. 9
	293	+
	294	+	7.7–103. 10
	295	+
	296	+	THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RATE IS 11
	297	+	11%. 12
	298	+
	299	+	SUBTITLE 2. RETURNS. 13
	300	+
	301	+	7.7–201. 14
	302	+
	303	+	(A) A FEDERALLY LICENSED F IREARMS DEALER SHALL COMPLETE, UNDER 15
	304	+	OATH, AND FILE WITH THE COMPTROLLER A FIREARM , FIREARM ACCESSORY , AND 16
	305	+	AMMUNITION EXCISE TA X RETURN: 17
	306	+
	307	+	(1) ON OR BEFORE THE 25TH DAY OF THE MONTH THAT FOLLOWS THE 18
	308	+	MONTH IN WHICH THE P ERSON SELLS ANY FIRE ARMS, FIREARM ACCESSORIES , OR 19
	309	+	AMMUNITION WITHIN TH E BOUNDARIES OF T HE STATE; AND 20
	310	+
	311	+	(2) IF THE COMPTROLLER SO SPECIF IES, BY REGULATION , ON OTHER 21
	312	+	DATES FOR EACH MONTH IN WHICH THE LICENSE E DOES NOT SELL ANY FIREARMS, 22
	313	+	FIREARM ACCESSORIES , OR AMMUNITION IN THE STATE. 23
	314	+
	315	+	(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 24
	316	+	FILE WITH THE RETURN AN ATTACHMENT THAT S TATES ANY INFORMATIO N THAT 25
	317	+	THE COMPTROLLER REQUIRES TO DETERMINE THE GRO SS RECEIPTS DERIVED 26
	318	+	FROM THE SALES OF FI REARMS, FIREARM ACCESSORIES , AND AMMUNITION IN TH E 27
	319	+	STATE. 28
	320	+
	321	+	7.7–202. 29
	322	+
	323	+	A PERSON REQUIRED TO F ILE A RETURN UNDER § 7.7–201 OF THIS SUBTITLE 30
	324	+	SHALL MAINTAIN RECOR DS OF THE FIREARMS , FIREARMS ACCESSORIES , AND 31 8 SENATE BILL 784
	325	+
	326	+
	327	+	AMMUNITION SOLD IN T HE STATE AND THE BASIS F OR THE CALCULATION O F THE 1
	328	+	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX OWED. 2
	329	+
	330	+	SUBTITLE 3. TAX PAYMENT. 3
	331	+
	332	+	7.7–301. 4
	333	+
	334	+	(A) EACH PERSON REQUIRED TO FILE A RETURN UND ER § 7.7–201 OF THIS 5
	335	+	TITLE SHALL PAY THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E 6
	336	+	TAX IN THE MANNER TH AT THE COMPTROLLER REQUIRES , WITH THE RETURN THAT 7
	337	+	COVERS THE PERIOD IN WHICH TH E PERSON SOLD FIREAR MS, FIREARM 8
	338	+	ACCESSORIES, OR AMMUNITION IN THE STATE. 9
	339	+
	340	+	(B) IF A CORPORATION , OTHER THAN A NONSTOC K, NONPROFIT 10
	341	+	CORPORATION , IS REQUIRED TO PAY T HE FIREARM , FIREARM ACCESSORY , AND 11
	342	+	AMMUNITION EXCISE TA X, PERSONAL LIABILITY F OR THE TAX AND INTEREST AND 12
	343	+	PENALTIES ON THE TAX EXTENDS TO ANY OFFIC ER OF THE CORPORATIO N WHO 13
	344	+	EXERCISES DIRECT CON TROL OVER ITS FISCAL MANAGEMENT . 14
	345	+
	346	+	(C) IF A LIMITED LIABILIT Y COMPANY , OR LIMITED LIABILITY 15
	347	+	PARTNERSHIP , INCLUDING A LIMITED PARTNERSHIP REGISTER ED AS A LIMITED 16
	348	+	LIABILITY LIMITED PA RTNERSHIP, IS REQUIRED TO PAY T HE FIREARM, FIREARM 17
	349	+	ACCESSORY, AND AMMUNITION EXCIS E TAX, PERSONAL LIABILITY F OR THE TAX AND 18
	350	+	INTEREST AND PENALTI ES ON THE TAX EXTEND S TO ANY PERSON WHO EXERCISES 19
	351	+	DIRECT CONTROL OVER THE FISCAL MAN AGEMENT OF THE LIMIT ED LIABILITY 20
	352	+	COMPANY OR LIMITED L IABILITY PARTNERSHIP . 21
	353	+
	354	+	13–201. 22
	355	+
	356	+	In this subtitle, “tax information” means: 23
	357	+
	358	+	(3) any information contained in: 24
	359	+
	360	+	(xvi) a tobacco tax return; [or] 25
	361	+
	362	+	(xvii) a transportation services assessment return; OR 26
	363	+
	364	+	(XVIII) A FIREARM, FIREARM ACCESSORY , AND AMMUNITION 27
	365	+	EXCISE TAX RETURN . 28
	366	+
	367	+	13–508. 29
	368	+
	369	+	(a) Within 30 days after the date on which a notice of assessment of the 30
	370	+	admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 31 SENATE BILL 784 9
	371	+
	372	+
	373	+	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX, income tax, motor 1
	374	+	carrier tax, motor fuel tax, public service company franchise tax, financial institution 2
	375	+	franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit 3
	376	+	against which the assessment is made may submit to the tax collector: 4
	377	+
	378	+	(1) an application for revision of the assessment; or 5
	379	+
	380	+	(2) except for the public service company franchise tax, if the assessment 6
	381	+	is paid, a claim for refund. 7
	382	+
	383	+	(b) If a person or governmental unit fails to submit an application for revision or 8
	384	+	claim for refund within the time allowed in subsection (a) of this section, the assessment 9
	385	+	becomes final. 10
	386	+
	387	+	(c) The Comptroller or an employee of the Comptroller’s office expressly 11
	388	+	designated by the Comptroller promptly: 12
	389	+
	390	+	(1) (i) shall hold an informal hearing on a person’s or governmental 13
	391	+	unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 14
	392	+	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX, income tax, motor 15
	393	+	carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim 16
	394	+	for refund under subsection (a) of this section; and 17
	395	+
	396	+	(ii) after the hearing: 18
	397	+
	398	+	1. shall act on the application for revision; and 19
	399	+
	400	+	2. may assess any additional tax, penalty, and interest due; 20
	401	+	and 21
	402	+
	403	+	(2) shall mail to the person or governmental unit a notice of final 22
	404	+	determination. 23
	405	+
	406	+	13–509. 24
	407	+
	408	+	(a) Notwithstanding a person’s failure to file a timely application for revision or 25
	409	+	claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 26
	410	+	tax, boxing and wrestling tax, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 27
	411	+	EXCISE TAX, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax 28
	412	+	under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue 29
	413	+	an order decreasing or abating an assessment to correct an erroneous assessment. 30
	414	+
	415	+	(b) If action is taken under subsection (a) of this section, the order shall state 31
	416	+	clearly the reasons for decreasing or abating the assessment. 32
	417	+
	418	+	(c) Any order issued by the Comptroller under subsection (a) of this section shall 33
	419	+	be final and not subject to appeal. 34 10 SENATE BILL 784
241	420
242	421
243	422
244		-	(ii) regardless of whether the person receives compensation or other 1
245		-	consideration in exchange for the person’s services, directly or indirectly through 2
246		-	agreements with third parties, collects payment from a buyer and transmits the payment 3
247		-	to the marketplace seller. 4
	423	+	(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 1
	424	+	shall be final and not subject to appeal. 2
248	425
249		-	~~(2) “Marketplace facilitator” does not include: 5~~
	426	+	13–825. 3
250	427
251		-	(i) a ~~platform or forum that exclusively provides Internet 6~~
252		-	~~advertising services~~, ~~including listing products for sale~~, ~~if the platform or forum does not 7~~
253		-	~~also engage~~, ~~directly or indirectly~~, in ~~collecting payment from a buyer and transmitting that 8~~
254		-	~~payment to~~ the ~~vendor; 9~~
	428	+	(J) THE COMPTROLLER MAY REQUI RE A PERSON SUBJECT TO THE 4
	429	+	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX TO POST SECURI TY 5
	430	+	FOR THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX IN THE 6
	431	+	AMOUNT THAT THE COMPTROLLER DETERMINES . 7
255	432
256		-	(ii) a payment processor business appointed by a vendor to handle 10
257		-	payment transactions from clients, including credit cards and debit cards, whose only 11
258		-	activity with respect to marketplace sales is to handle transactions between two parties; or 12
	433	+	13–1001. 8
259	434
260		-	(iii) a delivery service company that delivers tangible personal 13
261		-	property on behalf of a marketplace seller that is engaged in the business of a retail vendor 14
262		-	and holds a license issued under Subtitle 7 of this title. 15
	435	+	(H) A PERSON WHO IS REQUIR ED TO FILE A FIREARM , FIREARM ACCESSORY , 9
	436	+	AND AMMUNITION EXCIS E TAX RETURN AND WHO WILLFULLY FAILS TO F ILE THE 10
	437	+	RETURN AS REQUIRED U NDER TITLE 7.7 OF THIS ARTICLE IS G UILTY OF A 11
	438	+	MISDEMEANOR AND , ON CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING $5,000 12
	439	+	OR IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH . 13
263	440
264		-	[(c–7)] (C–9) “Marketplace seller” means a person that makes a retail sale or 16
265		-	sale for use through a physical or electronic marketplace operated by a marketplace 17
266		-	facilitator. 18
	441	+	13–1002. 14
267	442
268		-	[(c–8)] (C–10) “Permanent” means perpetual or for an indefinite or unspecified 19
269		-	length of time. 20
	443	+	(a) A person who willfully files a false alcoholic beverage tax return OR A FALSE 15
	444	+	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RETURN is guilty of 16
	445	+	perjury and, on conviction, is subject to the penalty for perjury. 17
270	446
271		-	11–104. 21
	447	+	(b) A person, including an officer of a corporation, who willfully files a false digital 18
	448	+	advertising gross revenues tax return, a false financial institution franchise tax return, a 19
	449	+	false public service company franchise tax return, or a false income tax return with the 20
	450	+	intent to evade the payment of tax due under this article is guilty of perjury and, on 21
	451	+	conviction, is subject to the penalty for perjury. 22
272	452
273		-	(L) THE SALES AND USE TAX RATE FOR A FIREARM , A FIREARM ACCESSORY , 22
274		-	AND AMMUNITION IS 11%. 23
	453	+	(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital 23
	454	+	advertising gross revenues, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 24
	455	+	EXCISE, financial institution franchise, public service company franchise, and income 25
	456	+	taxes. 26
275	457
276		-	11–246. 24
277		-
278		-	(A) IN THIS SECTION , “LAW ENFORCEMENT OFFI CER” MEANS AN 25
279		-	INDIVIDUAL WHO IN AN OFFICIAL CAPACITY IS AUTHORIZED BY STATE OR FEDERAL 26
280		-	LAW TO MAKE ARRESTS AND REQUIRED , AS PART OF THE INDIV IDUAL’S 27
281		-	EMPLOYMENT , TO CARRY A FIREARM . 28
282		-
283		-	(B) (1) THE SALES AND USE TAX DOES NOT APPLY TO THE SALE OF A 29
284		-	FIREARM ACCESSORY OR AMMUNITION TO A LAW ENFORCEMENT OFFICER , RETIRED 30
285		-	LAW ENFORCEMENT OFFI CER, OR A MEMBER OF THE A RMED FORCES OF THE 31
286		-	UNITED STATES OR THE NATIONAL GUARD. 32
287		-	SENATE BILL 784 7
288		-
289		-
290		-	(2) THE EXEMPTION UNDER P ARAGRAPH (1) OF THIS SUBSECTION 1
291		-	APPLIES ONLY TO THE P URCHASE OF A FIREARM ACCESSORY OR AMMUNIT ION THAT 2
292		-	IS RELATED TO: 3
293		-
294		-	(I) THE INDIVIDUAL ’S ROLE AS A LAW ENFO RCEMENT OFFICER 4
295		-	OR MEMBER OF THE ARMED FORCES OF THE UNITED STATES OR THE NATIONAL 5
296		-	GUARD; OR 6
297		-
298		-	(II) TRAINING BY A RETIRE D LAW ENFORCEMENT OFFICER . 7
299		-
300		-	1–101. 8
301		-
302		-	(a) In this article the following words have the meanings indicated. 9
303		-
304		-	(H–1) “FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX” 10
305		-	MEANS THE TAX IMPOSE D UNDER TITLE 7.7 OF THIS ARTICLE. 11
306		-
307		-	2–102. 12
308		-
309		-	(a) In addition to the duties set forth elsewhere in this article and in other articles 13
310		-	of the Code, the Comptroller shall administer the laws that relate to: 14
311		-
312		-	(1) the admissions and amusement tax; 15
313		-
314		-	(2) the boxing and wrestling tax; 16
315		-
316		-	(3) the digital advertising gross revenues tax; 17
317		-
318		-	(4) THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E 18
319		-	TAX; 19
320		-
321		-	(5) the income tax; 20
322		-
323		-	[(5)] (6) the Maryland estate tax; 21
324		-
325		-	[(6)] (7) the Maryland generation–skipping transfer tax; 22
326		-
327		-	[(7)] (8) the motor carrier tax; 23
328		-
329		-	[(8)] (9) the motor fuel tax; 24
330		-
331		-	[(9)] (10) the sales and use tax; and 25
332		-
333		-	[(10)] (11) the savings and loan association franchise tax. 26
334		-	8 SENATE BILL 784
335		-
336		-
337		-	SUBTITLE 4B. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX 1
338		-	REVENUE DISTRIBUTION. 2
339		-
340		-	2–4B–01. 3
341		-
342		-	FROM THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCISE TA X 4
343		-	REVENUE, THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT N ECESSARY TO 5
344		-	ADMINISTER THE FIREA RM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX 6
345		-	LAWS TO AN ADMINISTR ATIVE COST ACCOUNT . 7
346		-
347		-	2–4B–02. 8
348		-
349		-	(A) AFTER MAKING THE DIST RIBUTION REQUIRED UNDER § 2–4B–01 OF 9
350		-	THIS SUBTITLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REMAININ G FIREARM, 10
351		-	FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX REVENUE AS FOL LOWS: 11
352		-
353		-	(1) 44% TO THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 12
354		-	ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; 13
355		-
356		-	(2) 29% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 14
357		-	UNIVERSITY OF MARYLAND MEDICAL SYSTEM; 15
358		-
359		-	(3) 23% TO THE VIOLENCE INTERVENTION AND PREVENTION 16
360		-	PROGRAM FUND ESTABLISHED UNDE R § 4–902 OF THE PUBLIC SAFETY ARTICLE; 17
361		-
362		-	(4) 2% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 18
363		-	WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 19
364		-
365		-	(5) 2% TO THE CENTER FOR FIREARM VIOLENCE PREVENTION AND 20
366		-	INTERVENTION WITHIN T HE MARYLAND DEPARTMENT OF HEALTH. 21
367		-
368		-	(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 22
369		-	DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 23
370		-	SUPPLANT, ANY OTHER FUNDING RE QUIRED BY LAW . 24
371		-
372		-	TITLE 7.7. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX. 25
373		-
374		-	SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS. 26
375		-
376		-	7.7–101. 27
377		-
378		-	(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 28
379		-	INDICATED. 29
380		-	SENATE BILL 784 9
381		-
382		-
383		-	(B) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 1
384		-	SAFETY ARTICLE. 2
385		-
386		-	(C) “FEDERALLY LICENSED FI REARMS DEALER ” MEANS A PERSON 3
387		-	LICENSED BY THE FEDERAL BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND 4
388		-	EXPLOSIVES TO DEAL IN FIREARMS. 5
389		-
390		-	(D) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 6
391		-	SAFETY ARTICLE. 7
392		-
393		-	(E) “FIREARM ACCESSORY ” MEANS: 8
394		-
395		-	(1) A MAGAZINE OR MAGAZI NE LOADER; 9
396		-
397		-	(2) A FIREARM SCOPE O R OPTIC; 10
398		-
399		-	(3) A STOCK; 11
400		-
401		-	(4) A GRIP; 12
402		-
403		-	(5) A HANDGUARD ; OR 13
404		-
405		-	(6) BODY ARMOR . 14
406		-
407		-	(F) (1) “GROSS RECEIPTS ” MEANS THE TOTAL AMOU NT OF THE SALE OR 15
408		-	LEASE OR RENTAL PRIC E OF THE RETAIL SALE BY A PERSON, VALUED IN MONEY , 16
409		-	WHETHER RECEIVED IN MONEY OR OTHERWISE, WITHOUT ANY DEDUCTIO N FOR: 17
410		-
411		-	(I) THE COST OF THE PROP ERTY SOLD; 18
412		-
413		-	(II) THE COST OF THE MATE RIALS USED, LABOR OR SERVICE 19
414		-	COST, INTEREST PAID, LOSSES, OR ANY OTHER EXPENSE ; OR 20
415		-
416		-	(III) THE COST OF TRANSPOR TATION OF THE PROPER TY. 21
417		-
418		-	(2) “GROSS RECEIPTS” DOES NOT INCLUDE : 22
419		-
420		-	(I) CASH DISCOUNTS ALLOW ED AND TAKEN ON SALE S; 23
421		-
422		-	(II) THE SALE PRICE OF PR OPERTY RETURNED BY C USTOMERS 24
423		-	WHEN THAT AMOUNT IS REFUNDED IN CASH OR CREDIT UNLESS THE CU STOMER, IN 25
424		-	ORDER TO OBTAIN THE REFUND, IS REQUIRED TO PURCHASE OTHER PROPE RTY AT 26
425		-	A PRICE GREATER THAN THE AMOUNT CHARGED F OR THE PROPERTY THAT IS 27
426		-	RETURNED; 28
427		-	10 SENATE BILL 784
428		-
429		-
430		-	(III) THE PRICE RECEIVED F OR LABOR OR SERVICES USED IN 1
431		-	INSTALLING OR APPLYI NG THE PROPERTY SOLD ; AND 2
432		-
433		-	(IV) THE AMOUNT OF ANY TA X IMPOSED BY THE UNITED STATES, 3
434		-	THE STATE, A COUNTY, OR A MUNICIPAL CORPO RATION ON OR WITH RE SPECT TO 4
435		-	RETAIL SALES WHETHER IMPOSED ON THE PERSO N OR THE CONSUMER . 5
436		-
437		-	(G) “LAW ENFORCEMENT AGENC Y” MEANS: 6
438		-
439		-	(1) A STATE, COUNTY, OR MUNICIPAL POLICE DEPARTMENT OR 7
440		-	AGENCY; 8
441		-
442		-	(2) A SHERIFF’S OFFICE; OR 9
443		-
444		-	(3) A FEDERAL LAW ENFORC EMENT AGENCY . 10
445		-
446		-	7.7–102. 11
447		-
448		-	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, AN EXCISE 12
449		-	TAX IS IMPOSED ON TH E GROSS RECEIPTS OF A FEDERALLY LICENSED FIREARMS 13
450		-	DEALER DERIVED FROM THE SALES OF FIREARM S, FIREARM ACCESSORIES , AND 14
451		-	AMMUNITION IN THE STATE. 15
452		-
453		-	(B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT 16
454		-	APPLY TO THE SALE OF A FIREARM, FIREARM ACCESSORY , OR AMMUNITION TO A 17
455		-	LAW ENFORCEMENT AGEN CY, THE ARMED FORCES OF THE UNITED STATES, OR THE 18
456		-	NATIONAL GUARD. 19
457		-
458		-	7.7–103. 20
459		-
460		-	THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RATE IS 21
461		-	11%. 22
462		-
463		-	SUBTITLE 2. RETURNS. 23
464		-
465		-	7.7–201. 24
466		-
467		-	(A) A FEDERALLY LICENSED F IREARMS DEALER SHALL COMPLETE, UNDER 25
468		-	OATH, AND FILE WITH THE COMPTROLLER A FIREARM , FIREARM ACC ESSORY, AND 26
469		-	AMMUNITION EXCISE TA X RETURN: 27
470		-
471		-	(1) ON OR BEFORE THE 25TH DAY OF THE MONTH THAT FOLLOWS THE 28
472		-	MONTH IN WHICH THE P ERSON SELLS ANY FIRE ARMS, FIREARM ACCESSORIES , OR 29
473		-	AMMUNITION WITHIN TH E BOUNDARIES OF THE STATE; AND 30 SENATE BILL 784 11
474		-
475		-
476		-
477		-	(2) IF THE COMPTROLLER SO S PECIFIES, BY REGULATION , ON OTHER 1
478		-	DATES FOR EACH MONTH IN WHICH THE LICENSE E DOES NOT SELL ANY FIREARMS, 2
479		-	FIREARM ACCESSORIES , OR AMMUNITION IN THE STATE. 3
480		-
481		-	(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 4
482		-	FILE WITH THE RETURN AN ATTACHMENT THAT STATES ANY INFO RMATION THAT 5
483		-	THE COMPTROLLER REQUIRES TO DETERMINE THE GRO SS RECEIPTS DERIVED 6
484		-	FROM THE SALES OF FI REARMS, FIREARM ACCESSORIES , AND AMMUNITION IN TH E 7
485		-	STATE. 8
486		-
487		-	7.7–202. 9
488		-
489		-	A PERSON REQUIRED TO F ILE A RETURN UNDER § 7.7–201 OF THIS SUBTITLE 10
490		-	SHALL MAINTAIN RECOR DS OF THE FIREARMS , FIREARMS ACCESSORIES , AND 11
491		-	AMMUNITION SOLD IN T HE STATE AND THE BASIS F OR THE CALCULATION O F THE 12
492		-	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX OWED. 13
493		-
494		-	SUBTITLE 3. TAX PAYMENT. 14
495		-
496		-	7.7–301. 15
497		-
498		-	(A) EACH PERSON REQUIRED TO FILE A R ETURN UNDER § 7.7–201 OF THIS 16
499		-	TITLE SHALL PAY THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E 17
500		-	TAX IN THE MANNER TH AT THE COMPTROLLER REQUIRES , WITH THE RETURN THAT 18
501		-	COVERS THE PERIOD IN WHICH THE PERSON SOL D FIREARMS , FIREARM 19
502		-	ACCESSORIES, OR AMMUNITION IN THE STATE. 20
503		-
504		-	(B) IF A CORPORATION , OTHER THAN A NONSTOC K, NONPROFIT 21
505		-	CORPORATION , IS REQUIRED TO PAY T HE FIREARM , FIREARM ACCESSORY , AND 22
506		-	AMMUNITION EXCISE TA X, PERSONAL LIABILITY F OR THE TAX AND INTER EST AND 23
507		-	PENALTIES ON THE TAX EXTENDS TO ANY OFFIC ER OF THE CORPORATIO N WHO 24
508		-	EXERCISES DIRECT CON TROL OVER ITS FISCAL MANAGEMENT . 25
509		-
510		-	(C) IF A LIMITED LIABILIT Y COMPANY , OR LIMITED LIABILITY 26
511		-	PARTNERSHIP , INCLUDING A LIMITED PARTNERSHIP REGISTER ED AS A LIMITED 27
512		-	LIABILITY LIMITED PA RTNERSHIP, IS REQUIRED TO PAY T HE FIREARM, FIREARM 28
513		-	ACCESSORY, AND AMMUNITION EXCIS E TAX, PERSONAL LIABILITY F OR THE TAX AND 29
514		-	INTEREST AND PENALTI ES ON THE TAX EXTEND S TO ANY PERSON WHO EXERCISES 30
515		-	DIRECT CONTROL OVER THE FISCAL MANAGEMEN T OF THE LIMITED LIA BILITY 31
516		-	COMPANY OR LIMITED LIABI LITY PARTNERSHIP . 32
517		-
518		-	13–201. 33
519		-	12 SENATE BILL 784
520		-
521		-
522		-	In this subtitle, “tax information” means: 1
523		-
524		-	(3) any information contained in: 2
525		-
526		-	(xvi) a tobacco tax return; [or] 3
527		-
528		-	(xvii) a transportation services assessment return; OR 4
529		-
530		-	(XVIII) A FIREARM, FIREARM ACCESSORY, AND AMMUNITION 5
531		-	EXCISE TAX RETURN . 6
532		-
533		-	13–508. 7
534		-
535		-	(a) Within 30 days after the date on which a notice of assessment of the 8
536		-	admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 9
537		-	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCI SE TAX, income tax, motor 10
538		-	carrier tax, motor fuel tax, public service company franchise tax, financial institution 11
539		-	franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit 12
540		-	against which the assessment is made may submit to the tax collector: 13
541		-
542		-	(1) an application for revision of the assessment; or 14
543		-
544		-	(2) except for the public service company franchise tax, if the assessment 15
545		-	is paid, a claim for refund. 16
546		-
547		-	(b) If a person or governmental unit fails to submit an application for revision or 17
548		-	claim for refund within the time allowed in subsection (a) of this section, the assessment 18
549		-	becomes final. 19
550		-
551		-	(c) The Comptroller or an employee of the Comptroller’s office expressly 20
552		-	designated by the Comptroller promptly: 21
553		-
554		-	(1) (i) shall hold an informal hearing on a person’s or governmental 22
555		-	unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 23
556		-	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX, income tax, motor 24
557		-	carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim 25
558		-	for refund under subsection (a) of this section; and 26
559		-
560		-	(ii) after the hearing: 27
561		-
562		-	1. shall act on the application for revision; and 28
563		-
564		-	2. may assess any additional tax, penalty, and interest due; 29
565		-	and 30
566		-	SENATE BILL 784 13
567		-
568		-
569		-	(2) shall mail to the person or governmental unit a notice of final 1
570		-	determination. 2
571		-
572		-	13–509. 3
573		-
574		-	(a) Notwithstanding a person’s failure to file a timely application for revision or 4
575		-	claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 5
576		-	tax, boxing and wrestling tax, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 6
577		-	EXCISE TAX, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax 7
578		-	under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue 8
579		-	an order decreasing or abating an assessment to correct an erroneous assessment. 9
580		-
581		-	(b) If action is taken under subsection (a) of this section, the order shall state 10
582		-	clearly the reasons for decreasing or abating the assessment. 11
583		-
584		-	(c) Any order issued by the Comptroller under subsection (a) of this section shall 12
585		-	be final and not subject to appeal. 13
586		-
587		-	(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 14
588		-	shall be final and not subject to appeal. 15
589		-
590		-	13–825. 16
591		-
592		-	(J) THE COMPTROLLER MAY REQUI RE A PERSON SUBJECT TO THE 17
593		-	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX TO POST SECURI TY 18
594		-	FOR THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX IN THE 19
595		-	AMOUNT THAT THE COMPTROLLER DETERMINE S. 20
596		-
597		-	13–1001. 21
598		-
599		-	(H) A PERSON WHO IS REQUIRED TO F ILE A FIREARM, FIREARM ACCESSORY , 22
600		-	AND AMMUNITION EXCIS E TAX RETURN AND WHO WILLFULLY FAILS TO F ILE THE 23
601		-	RETURN AS REQUIRED U NDER TITLE 7.7 OF THIS ARTICLE IS G UILTY OF A 24
602		-	MISDEMEANOR AND , ON CONVICTION , IS SUBJECT TO A FINE NOT EXCEEDING $5,000 25
603		-	OR IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH . 26
604		-
605		-	13–1002. 27
606		-
607		-	(a) A person who willfully files a false alcoholic beverage tax return OR A FALSE 28
608		-	FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RETURN is guilty of 29
609		-	perjury and, on conviction, is subject to the penalty for perjury. 30
610		-
611		-	(b) A person, including an officer of a corporation, who willfully files a false digital 31
612		-	advertising gross revenues tax return, a false financial institution franchise tax return, a 32
613		-	false public service company franchise tax return, or a false income tax return with the 33 14 SENATE BILL 784
614		-
615		-
616		-	intent to evade the payment of tax due under this article is guilty of perjury and, on 1
617		-	conviction, is subject to the penalty for perjury. 2
618		-
619		-	(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital 3
620		-	advertising gross revenues, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 4
621		-	EXCISE, financial institution franchise, public service company franchise, and income 5
622		-	taxes. 6
623		-
624		-	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 7
625		-	1, 2025. 8
626		-
627		-
628		-
629		-	Approved:
630		-	________________________________________________________________________________
631		-	Governor.
632		-	________________________________________________________________________________
633		-	President of the Senate.
634		-	________________________________________________________________________________
635		-	Speaker of the House of Delegates.
	458	+	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 27
	459	+	1, 2025. 28