460

LAWS OF MARYLAND

Ch. 8

The third clause of the fourth sentence of former Art.
81, § 278(a) that related to the rate of tax for
certain public utility bonds now appears as §
12-103(d) of this title.

Defined terras: "County" § .1-101
"Department" § 1-101 "Governing body" § 1-101
"Instrument of writing" § 12-101 "Property" § 1-101
"Recordation tax" § 12-101 "Value" § 1-101

12-111. RESPONSIBILITY FOR PAYMENT OF TAX.

BY AGREEMENT, RECORDATION TAX MAY BE PAID BY ANY PERSON.

REVISOR'S NOTE: This section is new language added to
conform to practice under the general provisions of RP
§ 1-104.

Defined terms: "Person" § 1-101
"Recordation tax" § 12-101

12-112. ADMINISTRATION OF TAX.

THE DEPARTMENT MAY ADOPT REGULATIONS TO ADMINISTER THE
COLLECTION AND REMITTING OF RECORDATION TAX FOR INSTRUMENTS OF
WRITING FILED WITH THE DEPARTMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth sentence of
former Art. 81, § 277(s) and the fifth sentence of
(t).

The former word "rules" is deleted in light of the use
of the word "regulations". This deletion conforms to
the practice of the Division of State Documents to use
"rules" with respect to judicial or legislative units
and "regulations" with respect to executive units.

The specific reference "to administer the collecting
and remitting of recordation tax" is substituted for
the former phrase "to effect the purposes of this
subsection", for clarity.

Defined terms: "Department" § 1-101
"Instrument of writing" § 12-101
"Recordation tax" §, 12-101

12-113.

(A) IN HARFORD COUNTY THE COLLECTOR SHALL DEPOSIT PROCEEDS
FROM RECORDATION TAX AT THE RATE OF $2.20 IN A SPECIAL CAPITAL
IMPROVEMENT FUND TO BE USED TO PAY SCHOOL BONDS ISSUED ON THE
FAITH AND CREDIT OF HARFORD COUNTY AFTER JANUARY 1, 1959. WHEN
ALL SCHOOL BONDS ISSUED AFTER THAT DATE HAVE BEEN PAID, THE MONEY