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Relating to technical changes to statutes involving certain tax provisions administered by the comptroller; conforming the effective dates and possible rates of certain transit and development corporation sales taxes to other local sales taxes; substituting references to the Comptroller for references to the Property Tax Board in certain property tax provisions; conforming the period for back assessment in the case of certain improper appraisals of property to the period allowed for back assessments for other purposes; revising the applicability of the comptroller's administrative authority to include all taxes and functions for which he has statutory responsibility; clarifying the definitions of certain items taxed under the sales tax and controlled substance tax law; revising references in the inheritance tax statute to federal tax code provisions concerning credits. |
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