§ 20-413. State assistance

Latest version.

   (a) In general. -- The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.

(b) Fee authorized. --

   (1) The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.

   (2) The county shall treat the fee as a hotel rental tax administrative cost.

HISTORY: An. Code 1957, art. 24, § 9-316; 2013, ch. 119, § 2.

                    
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