Maryland 2025 Regular Session

Maryland House Bill HB387 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	hb0387
6	6
7	7	HOUSE BILL 387
8	8	Q7, E4, J1 5lr1693
9	9
10	10	By: Delegates Mireku–North, Amprey, Boafo, Charkoudian, Fair, Feldmark,
11	11	Kaufman, J. Lewis, Lopez, Palakovich Carr, Pena–Melnyk, Shetty,
12	12	Solomon, Spiegel, Stewart, Taveras, Wilkins, Wims, Woorman, and Young
13	13	Introduced and read first time: January 16, 2025
14	14	Assigned to: Ways and Means
15	15
16	16	A BILL ENTITLED
17	17
18	18	AN ACT concerning 1
19	19
20	20	Comprehensive Community Safety Funding Act 2
21	21
22	22	FOR the purpose of imposing an excise tax on certain gross receipts of certain firearms 3
23	23	dealers derived from the sales of firearms in the State and sales of firearms to 4
24	24	residents of the State; and generally relating to a tax on gross receipts derived from 5
25	25	sales of firearms. 6
26	26
27	27	BY repealing and reenacting, without amendments, 7
28	28	Article – Education 8
29	29	Section 7–447.1(p)(2) 9
30	30	Annotated Code of Maryland 10
31	31	(2022 Replacement Volume and 2024 Supplement) 11
32	32
33	33	BY repealing and reenacting, with amendments, 12
34	34	Article – Education 13
35	35	Section 7–447.1(p)(6) 14
36	36	Annotated Code of Maryland 15
37	37	(2022 Replacement Volume and 2024 Supplement) 16
38	38
39	39	BY repealing and reenacting, without amendments, 17
40	40	Article – Health – General 18
41	41	Section 19–130(b)(1) 19
42	42	Annotated Code of Maryland 20
43	43	(2023 Replacement Volume and 2024 Supplement) 21
44	44
45	45	BY repealing and reenacting, with amendments, 22
46	46	Article – Health – General 23
47	47	Section 19–130(c) 24
48	48	Annotated Code of Maryland 25 2 HOUSE BILL 387
49	49
50	50
51	51	(2023 Replacement Volume and 2024 Supplement) 1
52	52
53	53	BY repealing and reenacting, without amendments, 2
54	54	Article – Public Safety 3
55	55	Section 4–902(a) and 5–101(a) and (h) 4
56	56	Annotated Code of Maryland 5
57	57	(2022 Replacement Volume and 2024 Supplement) 6
58	58
59	59	BY repealing and reenacting, with amendments, 7
60	60	Article – Public Safety 8
61	61	Section 4–902(e)(1) 9
62	62	Annotated Code of Maryland 10
63	63	(2022 Replacement Volume and 2024 Supplement) 11
64	64
65	65	BY repealing and reenacting, without amendments, 12
66	66	Article – Tax – General 13
67	67	Section 1–101(a) and 13–508(b) 14
68	68	Annotated Code of Maryland 15
69	69	(2022 Replacement Volume and 2024 Supplement) 16
70	70
71	71	BY adding to 17
72	72	Article – Tax – General 18
73	73	Section 1–101(h–1); 2–4B–01 and 2–4B–02 to be under the new subtitle “Subtitle 4B. 19
74	74	Firearm Excise Tax Revenue Distribution”; 7.7–101 through 7.7–301 to be 20
75	75	under the new title “Title 7.7. Firearm Excise Tax”; and 21
76	76	13–201(4)(xix), 13–825(j), and 13–1001(h) 22
77	77	Annotated Code of Maryland 23
78	78	(2022 Replacement Volume and 2024 Supplement) 24
79	79
80	80	BY repealing and reenacting, with amendments, 25
81	81	Article – Tax – General 26
82	82	Section 2–102(a), 13–201(4)(xvii) and (xviii), 13–508(a) and (c), 13–509, and 13–1002 27
83	83	Annotated Code of Maryland 28
84	84	(2022 Replacement Volume and 2024 Supplement) 29
85	85
86	86	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 30
87	87	That the Laws of Maryland read as follows: 31
88	88
89	89	Article – Education 32
90	90
91	91	7–447.1. 33
92	92
93	93	(p) (2) There is a Coordinated Community Supports Partnership Fund. 34
94	94
95	95	(6) The Fund consists of: 35
96	96
97	97	(i) Money appropriated in the State budget to the Fund; 36 HOUSE BILL 387 3
98	98
99	99
100	100
101	101	(ii) REVENUE DISTRIBUTED T O THE FUND UNDER § 2–4B–02 OF 1
102	102	THE TAX – GENERAL ARTICLE; 2
103	103
104	104	(III) Interest earnings; and 3
105	105
106	106	[(iii)] (IV) Any other money from any other source accepted for the 4
107	107	benefit of the Fund. 5
108	108
109	109	Article – Health – General 6
110	110
111	111	19–130. 7
112	112
113	113	(b) (1) There is a Maryland Trauma Physician Services Fund. 8
114	114
115	115	(c) The Fund consists of: 9
116	116
117	117	(1) Motor vehicle registration surcharges paid into the Fund in accordance 10
118	118	with § 13–954(b)(2) of the Transportation Article; 11
119	119
120	120	(2) At least 20% of the fines collected under § 21–902(a)(1), (b)(2), (c)(2), 12
121	121	and (d)(1) of the Transportation Article; [and] 13
122	122
123	123	(3) REVENUE DISTRIBUTED T O THE FUND UNDER § 2–4B–02 OF THE 14
124	124	TAX – GENERAL ARTICLE; AND 15
125	125
126	126	(4) Any other money transferred from the General Fund of the State. 16
127	127
128	128	Article – Public Safety 17
129	129
130	130	4–902. 18
131	131
132	132	(a) There is a Maryland Violence Intervention and Prevention Program Fund. 19
133	133
134	134	(e) (1) The Fund consists of: 20
135	135
136	136	(i) money appropriated in the State budget to the Fund; 21
137	137
138	138	(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF 22
139	139	THE TAX – GENERAL ARTICLE; 23
140	140
141	141	(III) investment earnings of the Fund; and 24
142	142
143	143	[(iii)] (IV) money from any other source accepted for the benefit of 25
144	144	the Fund. 26
145	145	4 HOUSE BILL 387
146	146
147	147
148	148	5–101. 1
149	149
150	150	(a) In this subtitle the following words have the meanings indicated. 2
151	151
152	152	(h) (1) “Firearm” means: 3
153	153
154	154	(i) a weapon that expels, is designed to expel, or may readily be 4
155	155	converted to expel a projectile by the action of an explosive; 5
156	156
157	157	(ii) the frame or receiver of such a weapon; or 6
158	158
159	159	(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 7
160	160
161	161	(2) “Firearm” includes a starter gun. 8
162	162
163	163	Article – Tax – General 9
164	164
165	165	1–101. 10
166	166
167	167	(a) In this article the following words have the meanings indicated. 11
168	168
169	169	(H–1) “FIREARM EXCISE TAX ” MEANS THE TAX IMPOSE D UNDER TITLE 7.7 OF 12
170	170	THIS ARTICLE. 13
171	171
172	172	2–102. 14
173	173
174	174	(a) In addition to the duties set forth elsewhere in this article and in other articles 15
175	175	of the Code, the Comptroller shall administer the laws that relate to: 16
176	176
177	177	(1) the admissions and amusement tax; 17
178	178
179	179	(2) the boxing and wrestling tax; 18
180	180
181	181	(3) the digital advertising gross revenues tax; 19
182	182
183	183	(4) THE FIREARM EXCISE T AX; 20
184	184
185	185	(5) the income tax; 21
186	186
187	187	[(5)] (6) the Maryland estate tax; 22
188	188
189	189	[(6)] (7) the Maryland generation–skipping transfer tax; 23
190	190
191	191	[(7)] (8) the motor carrier tax; 24
192	192
193	193	[(8)] (9) the motor fuel tax; 25 HOUSE BILL 387 5
194	194
195	195
196	196
197	197	[(9)] (10) the sales and use tax; and 1
198	198
199	199	[(10)] (11) the savings and loan association franchise tax. 2
200	200
201	201	SUBTITLE 4B. FIREARM EXCISE TAX REVENUE DISTRIBUTION. 3
202	202
203	203	2–4B–01. 4
204	204
205	205	FROM THE FIREARM EXCI SE TAX REVENUE , THE COMPTROLLER SHALL 5
206	206	DISTRIBUTE THE AMOUN T NECESSARY TO ADMIN ISTER THE FIREARM EX CISE TAX 6
207	207	LAWS TO AN ADMINISTR ATIVE COST ACCOUNT . 7
208	208
209	209	2–4B–02. 8
210	210
211	211	(A) AFTER MAKING THE DIST RIBUTION REQUIRED UN DER § 2–4B–01 OF 9
212	212	THIS SUBTITLE, THE COMPTROLLER SHALL DIS TRIBUTE THE REMAININ G FIREARM 10
213	213	EXCISE TAX REVENUE EQUALLY AMONG THE FO LLOWING: 11
214	214
215	215	(1) THE COORDINATED COMMUNITY SUPPORTS PARTNERSHIP FUND 12
216	216	ESTABLISHED UNDER § 7–447.1 OF THE EDUCATION ARTICLE; 13
217	217
218	218	(2) THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 14
219	219	ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; 15
220	220
221	221	(3) THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 16
222	222	UNIVERSITY OF MARYLAND MEDICAL SYSTEM; 17
223	223
224	224	(4) THE MARYLAND VIOLENCE INTERVENTION AND PREVENTION 18
225	225	PROGRAM FUND ESTABLISHED UNDE R § 4–902 OF THE PUBLIC SAFETY ARTICLE; 19
226	226
227	227	(5) THE SURVIVORS OF HOMICIDE VICTIMS GRANT PROGRAM 20
228	228	WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; AND 21
229	229
230	230	(6) THE CENTER FOR FIREARM VIOLENCE PREVENTION AND 22
231	231	INTERVENTION WITHIN T HE MARYLAND DEPARTMENT OF HEALTH. 23
232	232
233	233	(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 24
234	234	DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 25
235	235	SUPPLANT, ANY OTHER FUNDING RE QUIRED BY LAW . 26
236	236
237	237	TITLE 7.7. FIREARM EXCISE TAX. 27
238	238
239	239	SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS. 28 6 HOUSE BILL 387
240	240
241	241
242	242
243	243	7.7–101. 1
244	244
245	245	(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 2
246	246	INDICATED. 3
247	247
248	248	(B) “FEDERALLY LICENSED FI REARMS DEALER ” MEANS A PERSON 4
249	249	LICENSED BY THE FEDE RAL BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND 5
250	250	EXPLOSIVES TO DEAL IN FIREARMS. 6
251	251
252	252	(C) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 7
253	253	SAFETY ARTICLE. 8
254	254
255	255	(D) (1) “GROSS RECEIPTS ” MEANS THE TOTAL AMOU NT OF THE SALE OR 9
256	256	LEASE OR RENTAL PRIC E OF THE RETAIL SALE BY A PERSON, VALUED IN MONEY , 10
257	257	WHETHER RECEIVED IN MONEY OR OTHERWISE , WITHOUT ANY DEDUCTIO N FOR: 11
258	258
259	259	(I) THE COST OF THE PROP ERTY SOLD; 12
260	260
261	261	(II) THE COST OF THE MATE RIALS USED, LABOR OR SERVICE 13
262	262	COST, INTEREST PAID, LOSSES, OR ANY OTHER EXPENSE ; OR 14
263	263
264	264	(III) THE COST OF TRANSPORTATIO N OF THE PROPERTY . 15
265	265
266	266	(2) “GROSS RECEIPTS” DOES NOT INCLUDE : 16
267	267
268	268	(I) CASH DISCOUNTS ALLOW ED AND TAKEN ON SALE S; 17
269	269
270	270	(II) THE SALE PRICE OF PR OPERTY RETURNED BY C USTOMERS 18
271	271	WHEN THAT AMOUNT IS REFUNDED IN CASH OR CREDIT UNLESS THE CU STOMER, IN 19
272	272	ORDER TO OBTAIN THE REFUND, IS REQUIRED TO PURCH ASE OTHER PROPERTY A T 20
273	273	A PRICE GREATER THAN THE AMOUNT CHARGED F OR THE PROPERTY THAT IS 21
274	274	RETURNED; 22
275	275
276	276	(III) THE PRICE RECEIVED F OR LABOR OR SERVICES USED IN 23
277	277	INSTALLING OR APPLYI NG THE PROPERTY SOLD ; AND 24
278	278
279	279	(IV) THE AMOUNT OF ANY TA X IMPOSED BY THE UNITED STATES, 25
280	280	THE STATE, A COUNTY, OR A MUNICIPAL CORPO RATION ON OR WITH RE SPECT TO 26
281	281	RETAIL SALES WHETHER IMPOSED ON THE PERSO N OR THE CONSUMER . 27
282	282
283	283	(E) “LARGE RETAILER ” MEANS A BUSINESS WHOSE RETAIL FACILIT Y HAS A 28
284	284	FOOTPRINT OF AT LEAS T 20,000 SQUARE FEET. 29 HOUSE BILL 387 7
285	285
286	286
287	287
288	288	(F) “LAW ENFORCEMENT AGENC Y” MEANS: 1
289	289
290	290	(1) A STATE, COUNTY, OR MUNICIPAL POLICE DEPARTMENT OR 2
291	291	AGENCY; 3
292	292
293	293	(2) A SHERIFF’S OFFICE; OR 4
294	294
295	295	(3) A FEDERAL LAW ENFORC EMENT AGENCY . 5
296	296
297	297	(G) “LAW ENFORCEMENT OFFIC ER” MEANS AN INDIVIDUAL WHO IN AN 6
298	298	OFFICIAL CAPACITY IS AUTHORIZED BY STATE OR FEDERAL LAW TO MAKE ARRESTS 7
299	299	AND REQUIRED , AS PART OF THE INDIV IDUAL’S EMPLOYMENT , TO CARRY A 8
300	300	FIREARM. 9
301	301
302	302	(H) “RETAIL SALE” MEANS A SALE FOR A P URPOSE OTHER T HAN RESALE IN 10
303	303	THE REGULAR COURSE O F BUSINESS. 11
304	304
305	305	7.7–102. 12
306	306
307	307	(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION AND 13
308	308	SUBJECT TO SUBSECTIO NS (C) AND (D) OF THIS SECTION, AN EXCISE TAX IS IMP OSED 14
309	309	ON THE GROSS RECEIPT S OF A FEDERALLY LIC ENSED FIREARMS DEALE R DERIVED 15
310	310	FROM: 16
311	311
312	312	(1) THE RETAIL SALE OF FIREARMS IN THE STATE; AND 17
313	313
314	314	(2) IN THE CASE OF A FED ERALLY LICENSED FIRE ARMS DEALER THAT 18
315	315	IS LOCATED OUT SIDE THE STATE, THE RETAIL SALE OF F IREARMS TO RESIDENTS OF 19
316	316	THE STATE. 20
317	317
318	318	(B) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION DOES NOT 21
319	319	APPLY TO THE SALE OF A FIREARM TO: 22
320	320
321	321	(1) A LAW ENFORCEMENT AG ENCY; 23
322	322
323	323	(2) THE ARMED FORCES OF THE UNITED STATES; 24
324	324
325	325	(3) THE NATIONAL GUARD; 25
326	326
327	327	(4) A LAW ENFORCEMENT OF FICER; 26
328	328
329	329	(5) A RETIRED LAW ENFORC EMENT OFFICER ; OR 27 8 HOUSE BILL 387
330	330
331	331
332	332
333	333	(6) AN INDIVIDUAL FOR TH E EXCLUSIVE PURPOSE OF COMPETITION 1
334	334	SHOOTING OR MATCH SH OOTING. 2
335	335
336	336	(C) EXCEPT AS PROVIDED IN SUBSECTION (D) OF THIS SECTION , THE TAX 3
337	337	IMPOSED UNDER SUBSEC TION (A) OF THIS SECTION APPL IES TO: 4
338	338
339	339	(1) A RETAIL SALE MADE ON OR AFTER JULY 1, 2027 BY A FEDERALLY 5
340	340	LICENSED FIREARMS DE ALER THAT IS A LARGE RETAILER ; AND 6
341	341
342	342	(2) FOR ANY OTHER FE DERALLY LICENSED FIR EARMS DEALER , A 7
343	343	RETAIL SALE MADE ON OR AFTER JULY 1, 2028. 8
344	344
345	345	(D) IF THE FEDERALLY LICE NSED FIREARMS DEALER IS LOCATED OUT SIDE 9
346	346	THE STATE, THE TAX IMPOSED UNDE R SUBSECTION (A) OF THIS SECTION APPL IES 10
347	347	ONLY IF THE FEDERALLY LIC ENSED FIREARMS DEALER, DURING THE PREVIOUS 11
348	348	CALENDAR YEAR OR THE CURRENT CALENDAR YEAR : 12
349	349
350	350	(1) DERIVES GROSS REVENU E FROM THE SALE OF F IREARMS TO 13
351	351	RESIDENTS OF THE STATE THAT EXCEEDS $100,000; OR 14
352	352
353	353	(2) SELLS FIREARMS TO RESIDENTS OF THE STATE FOR DELIVERY 15
354	354	INTO THE STATE IN 200 OR MORE SEPARATE TRA NSACTIONS. 16
355	355
356	356	7.7–103. 17
357	357
358	358	THE FIREARM EXCISE TAX R ATE IS 11%. 18
359	359
360	360	SUBTITLE 2. RETURNS. 19
361	361
362	362	7.7–201. 20
363	363
364	364	(A) A FEDERALLY LICENSED F IREARMS DEALER SHALL COMPLETE, UNDER 21
365	365	OATH, AND FILE WITH THE COMPTROLLER A FIREARM EXCISE TAX RETURN : 22
366	366
367	367	(1) ON OR BEFORE THE 25TH DAY OF THE MONTH THAT FOLLOWS THE 23
368	368	MONTH IN WHICH THE P ERSON SOLD ANY FIREARMS WITHIN THE BOUNDARIES OF 24
369	369	THE STATE OR, IN THE CASE OF A FED ERALLY LICENSED FIRE ARMS DEALER THAT 25
370	370	IS LOCATED OUT SIDE THE STATE, SOLD FIREARMS TO RESIDENTS OF THE STATE; 26
371	371	AND 27
372	372
373	373	(2) IF THE COMPTROLLER SO SPECIF IES, BY REGULATION , ON OTHER 28
374	374	DATES FOR EACH MONTH IN WHICH THE LICENSE E DID NOT SELL ANY FIREARM S IN 29 HOUSE BILL 387 9
375	375
376	376
377	377	THE STATE OR, IN THE CASE OF A FED ERALLY LICENSED FIRE ARMS DEALER THAT 1
378	378	IS LOCATED OUT SIDE THE STATE, DID NOT SELL ANY FIREARMS TO RESIDENTS OF 2
379	379	THE STATE. 3
380	380
381	381	(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 4
382	382	FILE WITH THE RETURN AN ATTACHMENT THAT S TATES ANY INFORMATIO N THAT 5
383	383	THE COMPTROLLER REQUIRES TO DETERMINE THE GRO SS RECEIPTS DERIVED 6
384	384	FROM THE RETAIL SALES OF FIREARMS IN THE STATE OR, IN THE CASE OF A 7
385	385	FEDERALLY LICENSED F IREARMS DEALER THAT IS LOCATED OUT SIDE THE STATE, 8
386	386	RETAIL SALES OF FIREARMS TO RESIDENTS OF THE STATE. 9
387	387
388	388	7.7–202. 10
389	389
390	390	A PERSON REQUIRED TO F ILE A RETURN UNDER § 7.7–201 OF THIS SUBTITLE 11
391	391	SHALL MAINTAIN RECOR DS OF THE FIREARMS S OLD IN THE STATE OR, IN THE CASE 12
392	392	OF A FEDERALLY LICEN SED FIREARMS DEALER THAT IS LOCATED OUT SIDE THE 13
393	393	STATE, FIREARMS SOLD TO RES IDENTS OF THE STATE, AND THE BASIS FOR TH E 14
394	394	CALCULATION OF THE F IREARM EXCISE TAX OW ED. 15
395	395
396	396	SUBTITLE 3. TAX PAYMENT. 16
397	397
398	398	7.7–301. 17
399	399
400	400	(A) EACH PERSON REQUIRED TO F ILE A RETURN UNDER § 7.7–201 OF THIS 18
401	401	TITLE SHALL PAY THE FIREARM EXCISE TAX I N THE MANNER THAT TH E 19
402	402	COMPTROLLER REQUIRES WITH THE RETURN THAT COVERS THE PERIOD IN WHICH 20
403	403	THE PERSON SOLD FIRE ARMS IN THE STATE OR, IN THE CASE OF A FED ERALLY 21
404	404	LICENSED FIREARMS DE ALER THAT IS LOCATED OUTSIDE THE STATE, SOLD 22
405	405	FIREARMS TO RESIDENT S OF THE STATE. 23
406	406
407	407	(B) IF A CORPORATION OTHE R THAN A NONSTOCK , NONPROFIT 24
408	408	CORPORATION IS REQUI RED TO PAY THE FIREA RM EXCISE TAX , PERSONAL 25
409	409	LIABILITY FOR THE TA X AND INTEREST AND PENALTIES ON THE TAX EXTENDS TO 26
410	410	ANY OFFICER OF THE C ORPORATION WHO EXERC ISES DIRECT CONTROL OVER ITS 27
411	411	FISCAL MANAGEMENT . 28
412	412
413	413	(C) IF A LIMITED LIABILIT Y COMPANY OR LIMITED LIABILITY 29
414	414	PARTNERSHIP , INCLUDING A LIMITED PARTNERSHIP REGISTER ED AS A LIMITED 30
415	415	LIABILITY LIMITED PARTNE RSHIP, IS REQUIRED TO PAY T HE FIREARM EXCISE TA X, 31
416	416	PERSONAL LIABILITY F OR THE TAX AND INTER EST AND PENALTIES ON THE TAX 32
417	417	EXTENDS TO ANY PERSO N WHO EXERCISES DIRE CT CONTROL OVER THE FISCAL 33
418	418	MANAGEMENT OF THE LI MITED LIABILITY COMP ANY OR LIM ITED LIABILITY 34
419	419	PARTNERSHIP . 35 10 HOUSE BILL 387
420	420
421	421
422	422
423	423	13–201. 1
424	424
425	425	In this subtitle, “tax information” means: 2
426	426
427	427	(4) any information contained in: 3
428	428
429	429	(xvii) a tobacco tax return; [or] 4
430	430
431	431	(xviii) a transportation services assessment return; OR 5
432	432
433	433	(XIX) A FIREARM EXCISE TAX RETURN. 6
434	434
435	435	13–508. 7
436	436
437	437	(a) Within 30 days after the date on which a notice of assessment of the 8
438	438	admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 9
439	439	FIREARM EXCISE TAX , income tax, motor carrier tax, motor fuel tax, public service 10
440	440	company franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax 11
441	441	is mailed, a person or governmental unit against which the assessment is made may submit 12
442	442	to the tax collector: 13
443	443
444	444	(1) an application for revision of the assessment; or 14
445	445
446	446	(2) except for the public service company franchise tax, if the assessment 15
447	447	is paid, a claim for refund. 16
448	448
449	449	(b) If a person or governmental unit fails to submit an application for revision or 17
450	450	claim for refund within the time allowed in subsection (a) of this section, the assessment 18
451	451	becomes final. 19
452	452
453	453	(c) The Comptroller or an employee of the Comptroller’s office expressly 20
454	454	designated by the Comptroller promptly: 21
455	455
456	456	(1) (i) shall hold an informal hearing on a person’s or governmental 22
457	457	unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 23
458	458	FIREARM EXCISE TAX , income tax, motor carrier tax, motor fuel tax, sales and use tax, or 24
459	459	tobacco tax application for revision or claim for refund under subsection (a) of this section; 25
460	460	and 26
461	461
462	462	(ii) after the hearing: 27
463	463
464	464	1. shall act on the application for revision; and 28
465	465
466	466	2. may assess any additional tax, penalty, and interest due; 29
467	467	and 30 HOUSE BILL 387 11
468	468
469	469
470	470
471	471	(2) shall mail to the person or governmental unit a notice of final 1
472	472	determination. 2
473	473
474	474	13–509. 3
475	475
476	476	(a) Notwithstanding a person’s failure to file a timely application for revision or 4
477	477	claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 5
478	478	tax, boxing and wrestling tax, FIREARM EXCISE TAX , income tax, motor carrier tax, motor 6
479	479	fuel tax, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller 7
480	480	or the Comptroller’s designee may issue an order decreasing or abating an assessment to 8
481	481	correct an erroneous assessment. 9
482	482
483	483	(b) If action is taken under subsection (a) of this section, the order shall state 10
484	484	clearly the reasons for decreasing or abating the assessment. 11
485	485
486	486	(c) Any order issued by the Comptroller under subsection (a) of this section shall 12
487	487	be final and not subject to appeal. 13
488	488
489	489	(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 14
490	490	shall be final and not subject to appeal. 15
491	491
492	492	13–825. 16
493	493
494	494	(J) THE COMPTROLLER MAY REQUI RE A PERSON SUBJECT TO THE 17
495	495	FIREARM EXCISE TAX T O POST SECURITY FOR THE FIREARM EXCISE T AX IN THE 18
496	496	AMOUNT THAT THE COMPTROLLER DETERMINE S. 19
497	497
498	498	13–1001. 20
499	499
500	500	(H) A PERSON WHO IS REQUIR ED TO FILE A FIREARM EXCISE TAX RETURN 21
501	501	AND WHO WILLFULLY FA ILS TO FILE THE RETU RN AS REQUIRED UNDER TITLE 7.7 22
502	502	OF THIS ARTICLE IS G UILTY OF A MISDEMEAN OR AND, ON CONVICTION , IS SUBJECT 23
503	503	TO A FINE NOT EXCEEDING $5,000 OR IMPRISONMENT NOT EXCEEDING 5 YEARS OR 24
504	504	BOTH. 25
505	505
506	506	13–1002. 26
507	507
508	508	(a) A person who willfully files a false alcoholic beverage tax return OR A FALSE 27
509	509	FIREARM EXCISE TAX R ETURN is guilty of perjury and, on conviction, is subject to the 28
510	510	penalty for perjury. 29
511	511
512	512	(b) A person, including an officer of a corporation, who willfully files a false digital 30
513	513	advertising gross revenues tax return, a false financial institution franchise tax return, a 31
514	514	false public service company franchise tax return, or a false income tax return with the 32 12 HOUSE BILL 387
515	515
516	516
517	517	intent to evade the payment of tax due under this article is guilty of perjury and, on 1
518	518	conviction, is subject to the penalty for perjury. 2
519	519
520	520	(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital 3
521	521	advertising gross revenues, FIREARM EXCISE , financial institution franchise, public 4
522	522	service company franchise, and income taxes. 5
523	523
524	524	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 6
525	525	1, 2027. 7
526	526