Temporary Executive Regulations

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MCER NO. 12-10T:  TEMPORARY DEPARTMENT OF FINANCE REGULATION                                              Excise Tax on Major Emitters of Carbon Dioxide

SUMMARY:  This temporary regulation implements the excise tax on the emission of carbon dioxide imposed under Section 52-95 through 52-100, ensures that the appropriate tax is levied on all taxpayers that are subject to the tax, provides for a mechanism to estimate the tax if the taxpayer fails to report the tax due, assesses interest and penalties in the event of a delinquency, and establishes procedures for verification of the tax, and by amendment at a later date will define and describe the administrative process to apply for and obtain a credit under Section 52-97 and the basis for the credit.

AUTHORIZATION:  Montgomery County Code, 2004, Section 52-95 through 52-100, and Section 2A-15(j).

COPIES OF THE TEMPORARY REGULATION:  A copy of the temporary regulation may be obtained from Sarah Gomez, Division of Treasury, 255 Rockville Pike, Suite L-15, Rockville, Maryland 20850, 240-777-8994. Email: Sarah.Gomez@montgomerycountymd.gov


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