ELDRIDGE, Judge.
The issue in this case is whether assessments, which are levied against employers or their insurers for the purpose of funding the Subsequent Injury Fund (SIF) and the Uninsured Employers' Fund (UEF), are "taxes" or "fees" within the meaning of Maryland Code (1957, 1986 Repl.Vol.), Art. 48A, § 515.
I.
The SIF was created to insure that an employer, who has hired a handicapped worker, will be subject to worker's compensation...
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