Comprehensive Community Safety Funding Act

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0197*

HOUSE BILL 197
Q7, E4, J1 6lr0971
(PRE–FILED) CF SB 118
By: Delegates Mireku–North, Charkoudian, Fair, Feldmark, D. Jones, Kaufman,
Palakovich Carr, Shetty, Solomon, and Young
Requested: September 25, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means

A BILL ENTITLED

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 sales of firearms to residents of the State; and generally relating to a 5
tax on gross receipts derived from sales of firearms, firearm accessories, and 6
ammunition. 7

BY repealing and reenacting, without amendments, 8
Article – Education 9
Section 7–447.1(p)(2) 10
Annotated Code of Maryland 11
(2025 Replacement Volume and 2025 Supplement) 12

BY repealing and reenacting, with amendments, 13
Article – Education 14
Section 7–447.1(p)(6) 15
Annotated Code of Maryland 16
(2025 Replacement Volume and 2025 Supplement) 17

BY repealing and reenacting, without amendments, 18
Article – Health – General 19
Section 19–130(b)(1) 20
Annotated Code of Maryland 21
(2023 Replacement Volume and 2025 Supplement) 22

BY repealing and reenacting, with amendments, 23
Article – Health – General 24
Section 19–130(c) 25
2 HOUSE BILL 197

Annotated Code of Maryland 1
(2023 Replacement Volume and 2025 Supplement) 2

BY repealing and reenacting, without amendments, 3
Article – Public Safety 4
Section 4–902(a), 5–101(a) and (h), and 5–133.1(a) 5
Annotated Code of Maryland 6
(2022 Replacement Volume and 2025 Supplement) 7

BY repealing and reenacting, with amendments, 8
Article – Public Safety 9
Section 4–902(e)(1) 10
Annotated Code of Maryland 11
(2022 Replacement Volume and 2025 Supplement) 12

BY repealing and reenacting, without amendments, 13
Article – Tax – General 14
Section 1–101(a) and 13–508(b) 15
Annotated Code of Maryland 16
(2022 Replacement Volume and 2025 Supplement) 17

BY adding to 18
Article – Tax – General 19
Section 1–101(h–1); 2–4B–01 and 2–4B–02 to be under the new subtitle “Subtitle 4B. 20
Firearm, Firearm Accessory, and Ammunition Excise Tax Revenue 21
Distribution”; 7.7–101 through 7.7 –301 to be under the new title “Title 7 .7. 22
Firearm, Firearm Accessory, and Ammunition Excise Tax”; and 23
13–201(4)(xx), 13–825(j), and 13–1001(h) 24
Annotated Code of Maryland 25
(2022 Replacement Volume and 2025 Supplement) 26

BY repealing and reenacting, with amendments, 27
Article – Tax – General 28
Section 2–102(a), 13–201(4)(xviii) and (xix), 13–508(a) and (c), 13–509, and 13–1002 29
Annotated Code of Maryland 30
(2022 Replacement Volume and 2025 Supplement) 31

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 32
That the Laws of Maryland read as follows: 33

Article – Education 34

7–447.1. 35

(p) (2) There is a Coordinated Community Supports Partnership Fund. 36

(6) The Fund consists of: 37
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(i) Money appropriated in the State budget to the Fund; 1

(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF 2
THE TAX – GENERAL ARTICLE; 3

(III) Interest earnings; and 4

[(iii)] (IV) Any other money from any other source accepted for the 5
benefit of the Fund. 6

Article – Health – General 7

19–130. 8

(b) (1) There is a Maryland Trauma Physician Services Fund. 9

(c) The Fund consists of: 10

(1) Motor vehicle registration surcharges paid into the Fund in accordance 11
with § 13–954(b)(2) of the Transportation Article; 12

(2) At least 20% of the fines collected under § 21 –902(a)(1), (b)(2), (c)(2), 13
and (d)(1) of the Transportation Article; [and] 14

(3) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF THE 15
TAX – GENERAL ARTICLE; AND 16

(4) Any other money transferred from the General Fund of the State. 17

Article – Public Safety 18

4–902. 19

(a) There is a Maryland Violence Intervention and Prevention Program Fund. 20

(e) (1) The Fund consists of: 21

(i) money appropriated in the State budget to the Fund; 22

(ii) REVENUE DISTRIBUTED TO THE FUND UNDER § 2–4B–02 OF 23
THE TAX – GENERAL ARTICLE; 24

(III) investment earnings of the Fund; and 25

4 HOUSE BILL 197

[(iii)] (IV) money from any other source accepted for the benefit of 1
the Fund. 2

5–101. 3

(a) In this subtitle the following words have the meanings indicated. 4

(h) (1) “Firearm” means: 5

(i) a weapon that expels, is designed to expel, or may readily be 6
converted to expel a projectile by the action of an explosive; 7

(ii) the frame or receiver of such a weapon; or 8

(iii) an unfinished frame or receiver, as defined in § 5–701 of this title. 9

(2) “Firearm” includes a starter gun. 10

5–133.1. 11

(a) In this section, “ammunition” means a cartridge, shell, or any other device 12
containing explosive or incendiary material designed and intended for use in a firearm. 13

Article – Tax – General 14

1–101. 15

(a) In this article the following words have the meanings indicated. 16

(H–1) “FIREARM, FIREARM ACCESSORY , AND AMMUNITION EXCIS E TAX ” 17
MEANS THE TAX IMPOSED UNDER TITLE 7.7 OF THIS ARTICLE. 18

2–102. 19

(a) In addition to the duties set forth elsewhere in this article and in other articles 20
of the Code, the Comptroller shall administer the laws that relate to: 21

(1) the admissions and amusement tax; 22

(2) the boxing and wrestling tax; 23

(3) the digital advertising gross revenues tax; 24

(4) THE FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCIS E 25
TAX; 26

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(5) the income tax; 1

[(5)] (6) the Maryland estate tax; 2

[(6)] (7) the Maryland generation–skipping transfer tax; 3

[(7)] (8) the motor carrier tax; 4

[(8)] (9) the motor fuel tax; 5

[(9)] (10) the sales and use tax; and 6

[(10)] (11) the savings and loan association franchise tax. 7

SUBTITLE 4B. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX 8
REVENUE DISTRIBUTION. 9

2–4B–01. 10

FROM THE FIREARM , FIREARM ACCESSORY, AND AMMUNITION EXCIS E TAX 11
REVENUE, THE COMPTROLLER SHALL DIS TRIBUTE THE AMOUNT NECESSARY TO 12
ADMINISTER THE FIREA RM, FIREARM ACCESSORY, AND AMMUNITION EXCIS E TAX 13
LAWS TO AN ADMINISTRATIVE COST ACCOUNT. 14

2–4B–02. 15

(A) AFTER MAKING THE DIST RIBUTION REQUIRED UN DER § 2–4B–01 OF 16
THIS SUBTITLE, THE COMPTROLLER SHALL DISTRIBUTE THE REMAINING FIREARM, 17
FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX REVENUE AS FOLLOWS: 18

(1) 26% TO THE MARYLAND VIOLENCE INTERVENTION AND 19
PREVENTION PROGRAM FUND ESTABLISHED UNDE R § 4–902 OF THE PUBLIC 20
SAFETY ARTICLE; 21

(2) 26% TO THE CENTER FOR FIREARM VIOLENCE PREVENTION AND 22
INTERVENTION WITHIN THE MARYLAND DEPARTMENT OF HEALTH; 23

(3) 20% TO THE COORDINATED COMMUNITY SUPPORTS 24
PARTNERSHIP FUND ESTABLISHED UNDER § 7–447.1 OF THE EDUCATION ARTICLE; 25

(4) 20% TO THE SURVIVORS OF HOMICIDE VICTIMS GRANT 26
PROGRAM WITHIN THE GOVERNOR’S OFFICE OF CRIME PREVENTION AND POLICY; 27

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(5) 4% TO THE MARYLAND TRAUMA PHYSICIAN SERVICES FUND 1
ESTABLISHED UNDER § 19–130 OF THE HEALTH – GENERAL ARTICLE; AND 2

(6) 4% TO THE R ADAMS COWLEY SHOCK TRAUMA CENTER AT THE 3
UNIVERSITY OF MARYLAND MEDICAL SYSTEM. 4

(B) IT IS THE INTENT OF T HE GENERAL ASSEMBLY THAT THE REV ENUE 5
DISTRIBUTED UNDER SU BSECTION (A) OF THIS SECTION SUPP LEMENT, AND NOT 6
SUPPLANT, ANY OTHER FUNDING REQUIRED BY LAW. 7

TITLE 7.7. FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX. 8

SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS. 9

7.7–101. 10

(A) IN THIS TITLE THE FOL LOWING WORDS HAVE TH E MEANINGS 11
INDICATED. 12

(B) “AMMUNITION” HAS THE MEANING STATED IN § 5–133.1 OF THE PUBLIC 13
SAFETY ARTICLE. 14

(C) “FEDERALLY LICENSED FI REARMS DEALER” MEANS A PERSON 15
LICENSED BY THE FEDE RAL BUREAU OF ALCOHOL, TOBACCO, FIREARMS AND 16
EXPLOSIVES TO DEAL IN FIREARMS. 17

(D) “FIREARM” HAS THE MEANING STAT ED IN § 5–101 OF THE PUBLIC 18
SAFETY ARTICLE. 19

(E) “FIREARM ACCESSORY” MEANS: 20

(1) A MAGAZINE OR MAGAZINE LOADER; 21

(2) A FIREARM SCOPE OR OPTIC; 22

(3) A STOCK; 23

(4) A GRIP; 24

(5) A HANDGUARD; 25

(6) BULLETPROOF BODY ARMOR AS DEFINED UNDER § 4–106 OF THE 26
CRIMINAL LAW ARTICLE; OR 27
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(7) A FIREARM SILENCER A S DEFINED UNDER § 5–621 OF THE 1
CRIMINAL LAW ARTICLE. 2

(F) (1) “GROSS RECEIPTS” MEANS THE TOTAL AMOUNT OF THE SALE OR 3
LEASE OR RENTAL PRIC E OF THE RETAIL SALE BY A PERSON , VALUED IN MONEY , 4
WHETHER RECEIVED IN MONEY OR OTHERWISE, WITHOUT ANY DEDUCTION FOR: 5

(I) THE COST OF THE PROPERTY SOLD; 6

(II) THE COST OF THE MATE RIALS USED , LABOR OR SERVICE 7
COST, INTEREST PAID, LOSSES, OR ANY OTHER EXPENSE; OR 8

(III) THE COST OF TRANSPORTATION OF THE PROPERTY. 9

(2) “GROSS RECEIPTS” DOES NOT INCLUDE: 10

(I) CASH DISCOUNTS ALLOWED AND TAKEN ON SALES; 11

(II) THE SALE PRICE OF PR OPERTY RETURNED BY CUSTOMERS 12
WHEN THAT AMOUNT IS REFUNDED IN CASH OR CREDIT UNLESS THE CUSTOMER, IN 13
ORDER TO OBTAIN THE REFUND, IS REQUIRED TO PURCHASE OTHER PROPERTY AT 14
A PRICE GREATER THAN THE AMOUNT CHARGED F OR THE PROPERTY T HAT IS 15
RETURNED; 16

(III) THE PRICE RECEIVED F OR LABOR OR SERVICES USED IN 17
INSTALLING OR APPLYING THE PROPERTY SOLD; OR 18

(IV) THE AMOUNT OF ANY TAX IMPOSED BY THE UNITED STATES, 19
THE STATE, A COUNTY, OR A MUNICIPAL CORPO RATION ON OR WITH RE SPECT TO 20
RETAIL SALES WHETHER IMPOSED ON THE PERSON OR THE CONSUMER. 21

(G) “LARGE RETAILER” MEANS A BUSINESS WHOSE RETAIL FACILITY HAS A 22
FOOTPRINT OF AT LEAST 20,000 SQUARE FEET. 23

(H) “LAW ENFORCEMENT AGENCY” MEANS: 24

(1) A STATE , COUNTY, OR MUNICIPAL POLICE DEPARTMENT OR 25
AGENCY; 26

(2) A SHERIFF’S OFFICE; OR 27

(3) A FEDERAL LAW ENFORCEMENT AGENCY. 28
8 HOUSE BILL 197

(I) “LAW ENFORCEMENT OFFIC ER” MEANS AN INDIVIDUAL WHO IN AN 1
OFFICIAL CAPACITY IS AUTHORIZED BY STATE OR FEDERAL LAW TO MAKE ARRESTS 2
AND REQUIRED , AS PART OF THE INDIVIDUAL’S EMPLOYMENT , TO CARRY A 3
FIREARM. 4

(J) “RETAIL SALE” MEANS A SALE FOR A PURPOSE OTHER THAN RESALE IN 5
THE REGULAR COURSE OF BUSINESS. 6

7.7–102. 7

(A) EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION AND 8
SUBJECT TO SUBSECTIONS (C) AND (D) OF THIS SECTION, AN EXCISE TAX IS IMPOSED 9
ON THE GROSS RECEIPTS OF A FEDERALLY LICENSED FIREARMS DEALER DERIVED 10
FROM: 11

(1) THE RETAIL SALE OF F IREARMS, FIREARM ACCESSORIES , AND 12
AMMUNITION IN THE STATE; AND 13

(2) IN THE CASE OF A FEDERALLY LICENSED FIREARMS DEALER THAT 14
IS LOCATED OUTSIDE THE STATE, THE RETAIL SALE OF FIREARMS TO RESIDENTS OF 15
THE STATE. 16

(B) (1) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION 17
DOES NOT APPLY TO TH E SALE OF A FIREARM , A FIREARM ACCESSORY , OR 18
AMMUNITION TO: 19

(I) A LAW ENFORCEMENT AGENCY; 20

(II) THE ARMED FORCES OF THE UNITED STATES; 21

(III) THE NATIONAL GUARD; OR 22

(IV) A LAW ENFORCEMENT OFFICER. 23

(2) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION 24
DOES NOT APPLY TO TH E SALE OF A FIREARM ACCESSORY OR AMMUNIT ION TO A 25
RESIDENT OF THE STATE IF THE SALE: 26

(I) IS MADE IN PERSON IN ANOTHER STATE; AND 27

(II) IS NOT REQUIRED TO B E PROCESSED THROUGH A 28
MARYLAND–BASED FEDERALLY LICENSED FIREARMS DEALER. 29
HOUSE BILL 197 9

(3) THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION 1
DOES NOT APPLY TO TH E SALE OF A FIREARM , A FIREARM ACCESSORY , OR 2
AMMUNITION IF: 3

(I) THE FEDERALLY LICENS ED FIREARMS DEALER P AYS 4
ANOTHER STATE A TAX ON THE SALE OF OR TH E GROSS RECEIPTS FROM THE SALE 5
OF THE FIREARM, FIREARM ACCESSORY, OR AMMUNITION; AND 6

(II) THE TAX DESCRIBED UN DER ITEM (I) OF THIS PARAGRAPH 7
DOES NOT APPLY TO A SALE MADE TO A MARYLAND RESIDENT. 8

(C) EXCEPT AS PROVIDED IN SUBSECTION (D) OF THIS SECTION , THE TAX 9
IMPOSED UNDER SUBSECTION (A) OF THIS SECTION APPLIES TO: 10

(1) A RETAIL SALE MADE ON OR AFTER JULY 1, 2027, BY A FEDERALLY 11
LICENSED FIREARMS DEALER THAT IS A LARGE RETAILER; AND 12

(2) FOR ANY OTHER FEDERA LLY LICENSED FIREARM S DEALER , A 13
RETAIL SALE MADE ON OR AFTER JULY 1, 2028. 14

(D) IF THE FEDERALLY LICENSED FIREARMS DEALER IS LOCATED OUTSIDE 15
THE STATE, THE TAX IMPOSED UNDE R SUBSECTION (A) OF THIS SECTION APPL IES 16
ONLY IF THE FEDERALL Y LICENSED FIREARMS DEALER, DURING THE PREVIOUS 17
CALENDAR YEAR OR THE CURRENT CALENDAR YEAR: 18

(1) DERIVES GROSS REVENU E FROM THE SALE OF F IREARMS TO 19
RESIDENTS OF THE STATE THAT EXCEEDS $100,000; OR 20

(2) SELLS FIREARMS TO RE SIDENTS OF THE STATE FOR DELIVERY 21
INTO THE STATE IN 200 OR MORE SEPARATE TRANSACTIONS. 22

7.7–103. 23

THE FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX RATE IS 24
11%. 25

SUBTITLE 2. RETURNS. 26

7.7–201. 27

(A) A FEDERALLY LICENSED FIREARMS DEALER SHALL COMPLETE, UNDER 28
OATH, AND FILE WITH THE COMPTROLLER A FIREARM EXCISE TAX RETURN: 29
10 HOUSE BILL 197

(1) ON OR BEFORE THE 25TH DAY OF THE MONTH THAT FOLLOWS THE 1
MONTH IN WHICH THE P ERSON SOLD A NY FIREARMS, FIREARM ACCESSORIES, OR 2
AMMUNITION WITHIN TH E BOUNDARIES OF THE STATE OR , IN THE CASE OF A 3
FEDERALLY LICENSED FIREARMS DEALER THAT IS LOCATED OUTSIDE T HE STATE, 4
SOLD FIREARMS TO RESIDENTS OF THE STATE; AND 5

(2) IF THE COMPTROLLER SO SPECIFIES, BY REGULATION, ON OTHER 6
DATES FOR EACH MONTH IN WHICH THE LICENSE E DID NOT SELL ANY F IREARMS, 7
FIREARM ACCESSORIES , OR AMMUNITION IN THE STATE OR , IN THE CASE OF A 8
FEDERALLY LICENSED FIREARMS DEALER THAT IS LOCATED OUTSIDE T HE STATE, 9
DID NOT SELL ANY FIREARMS TO RESIDENTS OF THE STATE. 10

(B) A PERSON REQUIRED TO F ILE A RETURN UNDER T HIS SECTION SHALL 11
FILE WITH THE RETURN AN ATTACHMENT THAT S TATES ANY INFORMATIO N THAT 12
THE COMPTROLLER REQUIRES TO DETERMINE THE GRO SS RECEIPTS DERIVED 13
FROM THE RETAIL SALES OF FIREARMS, FIREARM ACCESSORIES, AND AMMUNITION 14
IN THE STATE OR, IN THE CASE OF A FEDERALLY LICENSED FIREARMS DEALER THAT 15
IS LOCATED OUTSIDE T HE STATE, RETAIL SALES OF FIRE ARMS TO RESIDENTS OF 16
THE STATE. 17

7.7–202. 18

A PERSON REQUIRED TO FILE A RETURN UNDER § 7.7–201 OF THIS SUBTITLE 19
SHALL MAINTAIN RECOR DS OF THE FIREARMS , FIREARM ACCESSORIES , AND 20
AMMUNITION SOLD IN T HE STATE OR , IN THE CASE OF A FED ERALLY LICENSED 21
FIREARMS DEALER THAT IS LOCATED OUTSIDE T HE STATE, FIREARMS SOLD TO 22
RESIDENTS OF THE STATE, AND THE BASIS FOR THE CA LCULATION OF THE 23
FIREARM, FIREARM ACCESSORIES, AND AMMUNITION EXCISE TAX OWED. 24

SUBTITLE 3. TAX PAYMENT. 25

7.7–301. 26

(A) EACH PERSON REQUIRED TO FILE A RETURN UNDER § 7.7–201 OF THIS 27
TITLE SHALL PAY THE FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE 28
TAX IN THE MANNER THAT THE COMPTROLLER REQUIRES WITH THE RETURN THAT 29
COVERS THE PERIOD IN WHICH THE PERSON SOL D FIREARMS , FIREARM 30
ACCESSORIES, OR AMMUNITION IN THE STATE OR, IN THE CASE OF A FED ERALLY 31
LICENSED FIREARMS DE ALER THAT IS LOCA TED OUTSIDE THE STATE, SOLD 32
FIREARMS TO RESIDENTS OF THE STATE. 33

HOUSE BILL 197 11

(B) IF A CORPORATION OTHE R THAN A NONSTOCK , NONPROFIT 1
CORPORATION IS REQUI RED TO PAY THE FIREA RM, FIREARM ACCESSORY , AND 2
AMMUNITION EXCISE TA X, PERSONAL LIABILITY FOR THE TAX AND INTER EST AND 3
PENALTIES ON THE TAX EXTENDS TO ANY OFFIC ER OF THE CORPORATIO N WHO 4
EXERCISES DIRECT CONTROL OVER ITS FISCAL MANAGEMENT. 5

(C) IF A LIMITED LIABILIT Y COMPANY OR LIMITED LIABILITY 6
PARTNERSHIP, INCLUDING A LIMITED PARTNERSHIP REGISTER ED AS A LIMITED 7
LIABILITY LIMITED PARTNERSH IP, IS REQUIRED TO PAY T HE FIREARM , FIREARM 8
ACCESSORY, AND AMMUNITION EXCISE TAX, PERSONAL LIABILITY FOR THE TAX AND 9
INTEREST AND PENALTIES ON THE TAX EXTEND S TO ANY PERSON WHO EXERCISES 10
DIRECT CONTROL OVER THE FISCAL MANAGEMEN T OF THE LIMITED LIABILITY 11
COMPANY OR LIMITED LIABILITY PARTNERSHIP. 12

13–201. 13

In this subtitle, “tax information” means: 14

(4) any information contained in: 15

(xviii) a tobacco tax return; [or] 16

(xix) a transportation services assessment return; OR 17

(XX) A FIREARM , FIREARM ACCESSORY , AND AMMUNITION 18
EXCISE TAX RETURN. 19

13–508. 20

(a) Within 30 days after the date on which a notice of assessment of the 21
admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, digital 22
advertising gross r evenues tax, FIREARM, FIREARM ACCESSORY, AND AMMUNITION 23
EXCISE TAX , income tax, motor carrier tax, motor fuel tax, public service company 24
franchise tax, financial institution franchise tax, sales and use tax, or tobacco tax is mailed, 25
a person or governmen tal unit against which the assessment is made may submit to the 26
tax collector: 27

(1) an application for revision of the assessment; or 28

(2) except for the public service company franchise tax, if the assessment 29
is paid, a claim for refund. 30

(b) If a person or governmental unit fails to submit an application for revision or 31
claim for refund within the time allowed in subsection (a) of this section, the assessment 32
becomes final. 33
12 HOUSE BILL 197

(c) The Comptroller or an employee of the Comptroller’s office expressly 1
designated by the Comptroller promptly: 2

(1) (i) shall hold an informal hearing on a person’s or governmental 3
unit’s admissions and amusement tax, alcoholic beverage tax, boxing and wrestling tax, 4
digital advertising gross revenues tax, FIREARM, FIREARM AC CESSORY, AND 5
AMMUNITION EXCISE TAX, income tax, motor carrier tax, motor fuel tax, sales and use 6
tax, or tobacco tax application for revision or claim for refund under subsection (a) of this 7
section; and 8

(ii) after the hearing: 9

1. shall act on the application for revision; and 10

2. may assess any additional tax, penalty, and interest due; 11
and 12

(2) shall mail to the person or governmental unit a notice of final 13
determination. 14

13–509. 15

(a) Notwithstanding a person’s failure to file a timely ap plication for revision or 16
claim for refund of an assessment of the admissions and amusement tax, alcoholic beverage 17
tax, boxing and wrestling tax, digital advertising gross revenues tax, FIREARM, FIREARM 18
ACCESSORY, AND AMMUNITION EXCISE TAX, income tax, mo tor carrier tax, motor fuel 19
tax, sales and use tax, or tobacco tax under § 13–508(a) of this subtitle, the Comptroller or 20
the Comptroller’s designee may issue an order decreasing or abating an assessment to 21
correct an erroneous assessment. 22

(b) If action is taken under subsection (a) of this section, the order shall state 23
clearly the reasons for decreasing or abating the assessment. 24

(c) Any order issued by the Comptroller under subsection (a) of this section shall 25
be final and not subject to appeal. 26

(d) The Comptroller’s refusal to enter an order under subsection (a) of this section 27
shall be final and not subject to appeal. 28

13–825. 29

(J) THE COMPTROLLER MAY REQUI RE A PERSON SUBJECT TO THE 30
FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX TO POST SECURITY 31
FOR THE FIREARM , FIREARM ACCESSORY, AND AMMUNITION EXCIS E TAX IN THE 32
AMOUNT THAT THE COMPTROLLER DETERMINES. 33
HOUSE BILL 197 13

13–1001. 1

(H) A PERSON WHO IS REQUIRED TO FILE A FIREARM, FIREARM ACCESSORY, 2
AND AMMUNITION EXCIS E TAX RETURN AND WHO WILLFULLY FAILS TO F ILE THE 3
RETURN AS REQUIRED U NDER TITLE 7.7 OF THIS ARTICLE IS G UILTY OF A 4
MISDEMEANOR AND, ON CONVICTION, IS SUBJECT TO A FINE NOT EXCEEDING $5,000 5
OR IMPRISONMENT NOT EXCEEDING 5 YEARS OR BOTH. 6

13–1002. 7

(a) A person who willfully files a false alcoholic beverage tax return OR A FALSE 8
FIREARM, FIREARM ACCESSORY, AND AMMUNITION EXCISE TAX RETURN is guilty of 9
perjury and, on conviction, is subject to the penalty for perjury. 10

(b) A person, including an officer of a corporation, who willfully files a false digital 11
advertising gross revenues tax return, a false financial institution franchise tax return, a 12
false public service company franchise tax return, or a false income tax return with the 13
intent to evade the payment of tax due under this article is guilty of perjury and, on 14
conviction, is subject to the penalty for perjury. 15

(c) Subsections (a) and (b) of this section apply to the alcoholic beverage, digital 16
advertising gross revenues, FIREARM, FIREARM ACCESS ORY, AND AMMUNITION 17
EXCISE, financial institution franchise, public service company franchise, and income 18
taxes. 19

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 20
1, 2027. 21