Adopted Executive Regulations

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Excise Tax on Major Emitters of Carbon Dioxide

SUMMARY:  This 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.

ACTION:  Executive Regulation 12-10 was approved by the County Council according to the Method 2 review process, effective November 30, 2010.

AUTHORIZATION AND PROCEDURAL METHOD:  Montgomery County Code, 2004, Section 52-96(f).  Method 2.

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

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