EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW .
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0784*
SENATE BILL 784
Q7, E4, F1 4lr1076
CF HB 935
By: Senators Elfreth, Augustine, Beidle, Ferguson, Gile, Guzzone, Hester,
Hettleman, Jackson, Kelly, King, Kramer, Smith, Sydnor, and
Waldstreicher
Introduced and read first time: February 1, 2024
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: March 3, 2024
CHAPTER ______
AN ACT concerning 1
Comprehensive Community Safety Funding Act 2
FOR the purpose of imposing an excise tax on certain gross receipts of certain firearms 3
dealers derived from the sales of firearms, firearm accessories, and ammunition in 4
the State; and generally relating to a tax on gross receipts derived from firearms, 5
firearm accessories, and ammunition altering the sales and use tax rate imposed on 6
firearms, firearm accessories, and ammunition; providing that the sales and use tax 7
does not apply to the sale of certain firearm accessories and ammunition; and 8
generally relating to the sales and use tax on firearms, firearm accessories, and 9
ammunition. 10
BY repealing and reenacting, without amendments, 11
Article – Health – General 12
Section 19–130(b)(1) 13
Annotated Code of Maryland 14
(2023 Replacement Volume) 15
BY repealing and reenacting, with amendments, 16
Article – Health – General 17
Section 19–130(c) 18
Annotated Code of Maryland 19
(2023 Replacement Volume) 20
2 SENATE BILL 784
BY repealing and reenacting, without amendments, 1
Article – Public Safety 2
Section 4–902(a), 5–101(a) and (h), and 5–133.1(a) 3
Annotated Code of Maryland 4
(2022 Replacement Volume and 2023 Supplement) 5
BY repealing and reenacting, with amendments, 6
Article – Public Safety 7
Section 4–902(e)(1) 8
Annotated Code of Maryland 9
(2022 Replacement Volume and 2023 Supplement) 10
BY repealing and reenacting, without amendments, 11
Article – Tax – General 12
Section 1–101(a) and 13–508(b) 13
Annotated Code of Maryland 14
(2022 Replacement Volume and 2023 Supplement) 15
BY adding to 16
Article – Tax – General 17
Section 1–101(h–1); 2–4B–01 and 2–4B–02 to be under the new subtitle “Subtitle 4B. 18
Firearm, Firearm Accessory, and Ammunition Excise Tax Revenue 19
Distribution”; 7.7–101 through 7.7–301 to be under the new title “Title 7.7. 20
Firearm, Firearm Accessory, and Ammunition Excise Tax”; and 21
13–201(3)(xviii), 13–825(j), and 13–1001(h) 2–1302.3, 11–101(a–4), (c–6), and 22
(c–7), 11–104(l), and 11–246 23
Annotated Code of Maryland 24
(2022 Replacement Volume and 2023 Supplement) 25
BY repealing and reenacting, with amendments, 26
Article – Tax – General 27
Section 2–102(a), 13–201(3)(xvi) and (xvii), 13–508(a) and (c), 13–509, and 13–1002 28
2–1303 and 11–101(a–4) and (c–6) through (c–8) 29
Annotated Code of Maryland 30
(2022 Replacement Volume and 2023 Supplement) 31
BY repealing and reenacting, without amendments, 32
Article – Tax – General 33
Section 11–101(a) 34
Annotated Code of Maryland 35
(2022 Replacement Volume and 2023 Supplement) 36
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 37
That the Laws of Maryland read as follows: 38
Article – Health – General 39
SENATE BILL 784 3
19–130. 1
(b) (1) There is a Maryland Trauma Physician Services Fund. 2
(c) The Fund consists of [motor]: 3
(1) MOTOR vehicle registration surcharges paid into the Fund in 4
accordance with § 13–954(b)(2) of the Transportation Article; AND 5
(2) REVENUE DISTRIBUTED T O THE FUND UNDER § 2–4B–02 § 6
2–1302.3 OF THE TAX – GENERAL ARTICLE. 7
Article – Public Safety 8
4–902. 9
(a) There is a Maryland Violence Intervention and Prevention Program Fund. 10
(e) (1) The Fund consists of: 11
(i) money appropriated in the State budget to the Fund; 12
(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 § 13
2–1302.3 OF THE TAX – GENERAL ARTICLE; 14
(III) investment earnings of the Fund; and 15
[(iii)] (IV) money from any other source accepted for the benefit of 16
the Fund. 17
5–101. 18
(a) In this subtitle the following words have the meanings indicated. 19
(h) (1) “Firearm” means: 20
(i) a weapon that expels, is designed to expel, or may readily be 21
converted to expel a projectile by the action of an explosive; 22
(ii) the frame or receiver of such a weapon; or 23
(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 24
(2) “Firearm” includes a starter gun. 25
5–133.1. 26 4 SENATE BILL 784
(a) In this section, “ammunition” means a cartridge, shell, or any other device 1
containing explosive or incendiary material designed and intended for use in a firearm. 2
Article – Tax – General 3
2–1302.3. 4
(A) AFTER MAKING THE DIST RIBUTIONS REQUIRED U NDER §§ 2–1301 5
THROUGH 2–1302.2 OF THIS SUBTITL E, OF THE SALES AND USE TAX COLLECTED ON 6
THE SALE OF A FIREAR M, FIREARM ACCESSORY , AND AMMUNITION UNDER § 7
11–104(L) OF THIS ARTICLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REVENUE 8
ATTRIBUTABLE TO A SA LES AND USE TAX RATE IN EXCESS OF 6% AS FOLLOWS: 9
(1) 44% TO THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 10
ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; 11
(2) 29% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 12
UNIVERSITY OF MARYLAND MEDICAL CENTER; 13
(3) 23% TO THE VIOLENCE INTERVENTION AND PREVENTION 14
PROGRAM FUND ESTABLISHED UNDE R § 4–902 OF THE PUBLIC SAFETY ARTICLE; 15
(4) 2% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 16
WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 17
(5) 2% TO THE CENTER OF FIREARM VIOLENCE PREVENTION AND 18
INTERVENTION WITHIN T HE MARYLAND DEPARTMENT OF HEALTH. 19
(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 20
DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 21
SUPPLANT, ANY OTHER FUNDING RE QUIRED BY LAW . 22
2–1303. 23
After making the distributions required under §§ 2–1301 through [2–1302.2] 24
2–1302.3 of this subtitle, the Comptroller shall pay: 25
(1) revenues from the hotel surcharge into the Dorchester County 26
Economic Development Fund established under § 10–130 of the Economic Development 27
Article; 28
(2) to the Blueprint for Maryland’s Future Fund established under § 5–206 29
of the Education Article, the following percentage of the remaining sales and use tax 30
revenues: 31 SENATE BILL 784 5
(i) for fiscal year 2023, 9.2%; 1
(ii) for fiscal year 2024, 11.0%; 2
(iii) for fiscal year 2025, 11.3%; 3
(iv) for fiscal year 2026, 11.7%; and 4
(v) for fiscal year 2027 and each fiscal year thereafter, 12.1%; and 5
(3) the remaining sales and use tax revenue into the General Fund of the 6
State. 7
11–101. 8
(a) In this title the following words have the meanings indicated. 9
(A–4) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 10
SAFETY ARTICLE. 11
[(a–4)] (A–5) “Booking transaction” means any transaction in which there is a 12
retail sale of an accommodation. 13
(C–6) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 14
SAFETY ARTICLE. 15
(C–7) “FIREARM ACCESSORY ” MEANS: 16
(1) A MAGAZINE OR MAGAZI NE LOADER; 17
(2) A FIREARM SCOPE OR OPTIC; 18
(3) A STOCK; 19
(4) A GRIP; 20
(5) A HANDGUARD ; OR 21
(6) BODY ARMOR . 22
[(c–6)] (C–8) (1) “Marketplace facilitator” means a person that: 23
(i) facilitates a retail sale by a marketplace seller by listing or 24
advertising for sale in a marketplace tangible personal property, digital code, or a digital 25
product; and 26 6 SENATE BILL 784
(ii) regardless of whether the person receives compensation or other 1
consideration in exchange for the person’s services, directly or indirectly through 2
agreements with third parties, collects payment from a buyer and transmits the payment 3
to the marketplace seller. 4
(2) “Marketplace facilitator” does not include: 5
(i) a platform or forum that exclusively provides Internet 6
advertising services, including listing products for sale, if the platform or forum does not 7
also engage, directly or indirectly, in collecting payment from a buyer and transmitting that 8
payment to the vendor; 9
(ii) a payment processor business appointed by a vendor to handle 10
payment transactions from clients, including credit cards and debit cards, whose only 11
activity with respect to marketplace sales is to handle transactions between two parties; or 12
(iii) a delivery service company that delivers tangible personal 13
property on behalf of a marketplace seller that is engaged in the business of a retail vendor 14
and holds a license issued under Subtitle 7 of this title. 15
[(c–7)] (C–9) “Marketplace seller” means a person that makes a retail sale or 16
sale for use through a physical or electronic marketplace operated by a marketplace 17
facilitator. 18
[(c–8)] (C–10) “Permanent” means perpetual or for an indefinite or unspecified 19
length of time. 20
11–104. 21
(L) THE SALES AND USE TAX RATE FOR A FIREARM , A FIREARM ACCESSORY , 22
AND AMMUNITION IS 11%. 23
11–246. 24
(A) IN THIS SECTION , “LAW ENFORCEMENT OFFI CER” MEANS AN 25
INDIVIDUAL WHO IN AN OFFICIAL CAPACITY IS AUTHORIZED BY STATE OR FEDERAL 26
LAW TO MAKE ARRESTS AND REQUIRED , AS PART OF THE INDIV IDUAL’S 27
EMPLOYMENT , TO CARRY A FIREARM . 28
(B) (1) THE SALES AND USE TAX DOES NOT APPLY TO THE SALE OF A 29
FIREARM ACCESSORY OR AMMUNITION TO A LAW ENFORCEMENT OFFICER , RETIRED 30
LAW ENFORCEMENT OFFI CER, OR A MEMBER OF THE A RMED FORCES OF THE 31
UNITED STATES OR THE NATIONAL GUARD. 32
SENATE BILL 784 7
(2) THE EXEMPTION UNDER P ARAGRAPH (1) OF THIS SUBSECTION 1
APPLIES ONLY TO THE P URCHASE OF A FIREARM ACCESSORY OR AMMUNIT ION THAT 2
IS RELATED TO: 3
(I) THE INDIVIDUAL ’S ROLE AS A LAW ENFO RCEMENT OFFICER 4
OR MEMBER OF THE ARMED FORCES OF THE UNITED STATES OR THE NATIONAL 5
GUARD; OR 6
(II) TRAINING BY A RETIRE D LAW ENFORCEMENT OFFICER . 7
1–101. 8
(a) In this article the following words have the meanings indicated. 9
(H–1) “FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX” 10
MEANS THE TAX IMPOSE D UNDER TITLE 7.7 OF THIS ARTICLE. 11
2–102. 12
(a) In addition to the duties set forth elsewhere in this article and in other articles 13
of the Code, the Comptroller shall administer the laws that relate to: 14
(1) the admissions and amusement tax; 15
(2) the boxing and wrestling tax; 16
(3) the digital advertising gross revenues tax; 17
(4) THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E 18
TAX; 19
(5) the income tax; 20
[(5)] (6) the Maryland estate tax; 21
[(6)] (7) the Maryland generation–skipping transfer tax; 22
[(7)] (8) the motor carrier tax; 23
[(8)] (9) the motor fuel tax; 24
[(9)] (10) the sales and use tax; and 25
[(10)] (11) the savings and loan association franchise tax. 26
8 SENATE BILL 784
SUBTITLE 4B. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX 1
REVENUE DISTRIBUTION. 2
2–4B–01. 3
FROM THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCISE TA X 4
REVENUE, THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT N ECESSARY TO 5
ADMINISTER THE FIREA RM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX 6
LAWS TO AN ADMINISTR ATIVE COST ACCOUNT . 7
2–4B–02. 8
(A) AFTER MAKING THE DIST RIBUTION REQUIRED UNDER § 2–4B–01 OF 9
THIS SUBTITLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REMAININ G FIREARM, 10
FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX REVENUE AS FOL LOWS: 11
(1) 44% TO THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 12
ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; 13
(2) 29% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 14
UNIVERSITY OF MARYLAND MEDICAL SYSTEM; 15
(3) 23% TO THE VIOLENCE INTERVENTION AND PREVENTION 16
PROGRAM FUND ESTABLISHED UNDE R § 4–902 OF THE PUBLIC SAFETY ARTICLE; 17
(4) 2% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 18
WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 19
(5) 2% TO THE CENTER FOR FIREARM VIOLENCE PREVENTION AND 20
INTERVENTION WITHIN T HE MARYLAND DEPARTMENT OF HEALTH. 21
(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 22
DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 23
SUPPLANT, ANY OTHER FUNDING RE QUIRED BY LAW . 24
TITLE 7.7. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX. 25
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS. 26
7.7–101. 27
(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 28
INDICATED. 29
SENATE BILL 784 9
(B) “AMMUNITION” HAS THE MEANING STAT ED IN § 5–133.1 OF THE PUBLIC 1
SAFETY ARTICLE. 2
(C) “FEDERALLY LICENSED FI REARMS DEALER ” MEANS A PERSON 3
LICENSED BY THE FEDERAL BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND 4
EXPLOSIVES TO DEAL IN FIREARMS. 5
(D) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 6
SAFETY ARTICLE. 7
(E) “FIREARM ACCESSORY ” MEANS: 8
(1) A MAGAZINE OR MAGAZI NE LOADER; 9
(2) A FIREARM SCOPE O R OPTIC; 10
(3) A STOCK; 11
(4) A GRIP; 12
(5) A HANDGUARD ; OR 13
(6) BODY ARMOR . 14
(F) (1) “GROSS RECEIPTS ” MEANS THE TOTAL AMOU NT OF THE SALE OR 15
LEASE OR RENTAL PRIC E OF THE RETAIL SALE BY A PERSON, VALUED IN MONEY , 16
WHETHER RECEIVED IN MONEY OR OTHERWISE, WITHOUT ANY DEDUCTIO N FOR: 17
(I) THE COST OF THE PROP ERTY SOLD; 18
(II) THE COST OF THE MATE RIALS USED, LABOR OR SERVICE 19
COST, INTEREST PAID, LOSSES, OR ANY OTHER EXPENSE ; OR 20
(III) THE COST OF TRANSPOR TATION OF THE PROPER TY. 21
(2) “GROSS RECEIPTS” DOES NOT INCLUDE : 22
(I) CASH DISCOUNTS ALLOW ED AND TAKEN ON SALE S; 23
(II) THE SALE PRICE OF PR OPERTY RETURNED BY C USTOMERS 24
WHEN THAT AMOUNT IS REFUNDED IN CASH OR CREDIT UNLESS THE CU STOMER, IN 25
ORDER TO OBTAIN THE REFUND, IS REQUIRED TO PURCHASE OTHER PROPE RTY AT 26
A PRICE GREATER THAN THE AMOUNT CHARGED F OR THE PROPERTY THAT IS 27
RETURNED; 28
10 SENATE BILL 784
(III) THE PRICE RECEIVED F OR LABOR OR SERVICES USED IN 1
INSTALLING OR APPLYI NG THE PROPERTY SOLD ; AND 2
(IV) THE AMOUNT OF ANY TA X IMPOSED BY THE UNITED STATES, 3
THE STATE, A COUNTY, OR A MUNICIPAL CORPO RATION ON OR WITH RE SPECT TO 4
RETAIL SALES WHETHER IMPOSED ON THE PERSO N OR THE CONSUMER . 5
(G) “LAW ENFORCEMENT AGENC Y” MEANS: 6
(1) A STATE, COUNTY, OR MUNICIPAL POLICE DEPARTMENT OR 7
AGENCY; 8
(2) A SHERIFF’S OFFICE; OR 9
(3) A FEDERAL LAW ENFORC EMENT AGENCY . 10
7.7–102. 11
(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION, AN EXCISE 12
TAX IS IMPOSED ON TH E GROSS RECEIPTS OF A FEDERALLY LICENSED FIREARMS 13
DEALER DERIVED FROM THE SALES OF FIREARM S, FIREARM ACCESSORIES , AND 14
AMMUNITION IN THE STATE. 15
(B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT 16
APPLY TO THE SALE OF A FIREARM, FIREARM ACCESSORY , OR AMMUNITION TO A 17
LAW ENFORCEMENT AGEN CY, THE ARMED FORCES OF THE UNITED STATES, OR THE 18
NATIONAL GUARD. 19
7.7–103. 20
THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RATE IS 21
11%. 22
SUBTITLE 2. RETURNS. 23
7.7–201. 24
(A) A FEDERALLY LICENSED F IREARMS DEALER SHALL COMPLETE, UNDER 25
OATH, AND FILE WITH THE COMPTROLLER A FIREARM , FIREARM ACC ESSORY, AND 26
AMMUNITION EXCISE TA X RETURN: 27
(1) ON OR BEFORE THE 25TH DAY OF THE MONTH THAT FOLLOWS THE 28
MONTH IN WHICH THE P ERSON SELLS ANY FIRE ARMS, FIREARM ACCESSORIES , OR 29
AMMUNITION WITHIN TH E BOUNDARIES OF THE STATE; AND 30 SENATE BILL 784 11
(2) IF THE COMPTROLLER SO S PECIFIES, BY REGULATION , ON OTHER 1
DATES FOR EACH MONTH IN WHICH THE LICENSE E DOES NOT SELL ANY FIREARMS, 2
FIREARM ACCESSORIES , OR AMMUNITION IN THE STATE. 3
(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 4
FILE WITH THE RETURN AN ATTACHMENT THAT STATES ANY INFO RMATION THAT 5
THE COMPTROLLER REQUIRES TO DETERMINE THE GRO SS RECEIPTS DERIVED 6
FROM THE SALES OF FI REARMS, FIREARM ACCESSORIES , AND AMMUNITION IN TH E 7
STATE. 8
7.7–202. 9
A PERSON REQUIRED TO F ILE A RETURN UNDER § 7.7–201 OF THIS SUBTITLE 10
SHALL MAINTAIN RECOR DS OF THE FIREARMS , FIREARMS ACCESSORIES , AND 11
AMMUNITION SOLD IN T HE STATE AND THE BASIS F OR THE CALCULATION O F THE 12
FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX OWED. 13
SUBTITLE 3. TAX PAYMENT. 14
7.7–301. 15
(A) EACH PERSON REQUIRED TO FILE A R ETURN UNDER § 7.7–201 OF THIS 16
TITLE SHALL PAY THE FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E 17
TAX IN THE MANNER TH AT THE COMPTROLLER REQUIRES , WITH THE RETURN THAT 18
COVERS THE PERIOD IN WHICH THE PERSON SOL D FIREARMS , FIREARM 19
ACCESSORIES, OR AMMUNITION IN THE STATE. 20
(B) IF A CORPORATION , OTHER THAN A NONSTOC K, NONPROFIT 21
CORPORATION , IS REQUIRED TO PAY T HE FIREARM , FIREARM ACCESSORY , AND 22
AMMUNITION EXCISE TA X, PERSONAL LIABILITY F OR THE TAX AND INTER EST AND 23
PENALTIES ON THE TAX EXTENDS TO ANY OFFIC ER OF THE CORPORATIO N WHO 24
EXERCISES DIRECT CON TROL OVER ITS FISCAL MANAGEMENT . 25
(C) IF A LIMITED LIABILIT Y COMPANY , OR LIMITED LIABILITY 26
PARTNERSHIP , INCLUDING A LIMITED PARTNERSHIP REGISTER ED AS A LIMITED 27
LIABILITY LIMITED PA RTNERSHIP, IS REQUIRED TO PAY T HE FIREARM, FIREARM 28
ACCESSORY, AND AMMUNITION EXCIS E TAX, PERSONAL LIABILITY F OR THE TAX AND 29
INTEREST AND PENALTI ES ON THE TAX EXTEND S TO ANY PERSON WHO EXERCISES 30
DIRECT CONTROL OVER THE FISCAL MANAGEMEN T OF THE LIMITED LIA BILITY 31
COMPANY OR LIMITED LIABI LITY PARTNERSHIP . 32
13–201. 33
12 SENATE BILL 784
In this subtitle, “tax information” means: 1
(3) any information contained in: 2
(xvi) a tobacco tax return; [or] 3
(xvii) a transportation services assessment return; OR 4
(XVIII) A FIREARM, FIREARM ACCESSORY, AND AMMUNITION 5
EXCISE TAX RETURN . 6
13–508. 7
(a) Within 30 days after the date on which a notice of assessment of the 8
admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 9
FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCI SE TAX, income tax, motor 10
carrier tax, motor fuel tax, public service company franchise tax, financial institution 11
franchise tax, sales and use tax, or tobacco tax is mailed, a person or governmental unit 12
against which the assessment is made may submit to the tax collector: 13
(1) an application for revision of the assessment; or 14
(2) except for the public service company franchise tax, if the assessment 15
is paid, a claim for refund. 16
(b) If a person or governmental unit fails to submit an application for revision or 17
claim for refund within the time allowed in subsection (a) of this section, the assessment 18
becomes final. 19
(c) The Comptroller or an employee of the Comptroller’s office expressly 20
designated by the Comptroller promptly: 21
(1) (i) shall hold an informal hearing on a person’s or governmental 22
unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 23
FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX, income tax, motor 24
carrier tax, motor fuel tax, sales and use tax, or tobacco tax application for revision or claim 25
for refund under subsection (a) of this section; and 26
(ii) after the hearing: 27
1. shall act on the application for revision; and 28
2. may assess any additional tax, penalty, and interest due; 29
and 30
SENATE BILL 784 13
(2) shall mail to the person or governmental unit a notice of final 1
determination. 2
13–509. 3
(a) Notwithstanding a person’s failure to file a timely application for revision or 4
claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 5
tax, boxing and wrestling tax, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 6
EXCISE TAX, income tax, motor carrier tax, motor fuel tax, sales and use tax, or tobacco tax 7
under § 13–508(a) of this subtitle, the Comptroller or the Comptroller’s designee may issue 8
an order decreasing or abating an assessment to correct an erroneous assessment. 9
(b) If action is taken under subsection (a) of this section, the order shall state 10
clearly the reasons for decreasing or abating the assessment. 11
(c) Any order issued by the Comptroller under subsection (a) of this section shall 12
be final and not subject to appeal. 13
(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 14
shall be final and not subject to appeal. 15
13–825. 16
(J) THE COMPTROLLER MAY REQUI RE A PERSON SUBJECT TO THE 17
FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX TO POST SECURI TY 18
FOR THE FIREARM , FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX IN THE 19
AMOUNT THAT THE COMPTROLLER DETERMINE S. 20
13–1001. 21
(H) A PERSON WHO IS REQUIRED TO F ILE A FIREARM, FIREARM ACCESSORY , 22
AND AMMUNITION EXCIS E TAX RETURN AND WHO WILLFULLY FAILS TO F ILE THE 23
RETURN AS REQUIRED U NDER TITLE 7.7 OF THIS ARTICLE IS G UILTY OF A 24
MISDEMEANOR AND , ON CONVICTION , IS SUBJECT TO A FINE NOT EXCEEDING $5,000 25
OR IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH . 26
13–1002. 27
(a) A person who willfully files a false alcoholic beverage tax return OR A FALSE 28
FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX RETURN is guilty of 29
perjury and, on conviction, is subject to the penalty for perjury. 30
(b) A person, including an officer of a corporation, who willfully files a false digital 31
advertising gross revenues tax return, a false financial institution franchise tax return, a 32
false public service company franchise tax return, or a false income tax return with the 33 14 SENATE BILL 784
intent to evade the payment of tax due under this article is guilty of perjury and, on 1
conviction, is subject to the penalty for perjury. 2
(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital 3
advertising gross revenues, FIREARM, FIREARM ACCESSORY , AND AMMUNITION 4
EXCISE, financial institution franchise, public service company franchise, and income 5
taxes. 6
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 7
1, 2025. 8
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.