3250

LAWS OF MARYLAND

Ch. 807

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 33 - Election Code

26-13.

(h) (1) The provisions of this section, and the
provisions of § 26-11 with respect to the filing of reports
or statements, are mandatory and not directory. However, [a
candidate] NO SANCTIONS may [not] be [disqualified] IMPOSED
for failure to file a report or statement or to pay a late
filing fee if the failure is found by a court of competent
jurisdiction to be for just cause.

(2)  IN ADDITION, UPON REQUEST OF THE PERSON
REQUIRED TO FILE, A LATE FILING FEE MAY WE BE WAIVED FOR
JUST CAUSE BY THE STATE ADMINISTRATOR OF ELECTION LAWS
SUBJECT TO THE APPROVAL OF THE STATE ADMINISTRATIVE BOARD OF
ELECTION LAWS.

(3) (I) THE DECISION OF THE STATE ADMINISTRATOR
TO WAIVE OR NOT TO WAIVE A LATE FILING FEE SHALL BE IN
WRITING AND SHALL SET FORTH THE CIRCUMSTANCES SURROUNDING
THE LATE FILING AND THE REASONS FOR THE DECISION.

(II) THE DECISION TO WAIVE OR NOT TO WAIVE
MAY BE MADE WITHOUT NOTICE OR HEARING , AND THE DECISION IS
NOT REVIEWABLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved May 19, 1981.

CHAPTER 808

(Senate Bill 991)

AN ACT concerning

Agricultural Transfer Tax

FOR the purpose of repealing the agricultural development
tax; imposing a tax on the transfer of agricultural
land under certain circumstances; providing for the
calculation, administration, and collection of this
tax; providing certain restrictions on local
agricultural transfer taxes; and providing for the use
of the proceeds of this tax and the tax on certain
planned development lands.