ROBERT L. EHRLICH, JR., Governor                               Ch. 71

CHAPTER 71
(Senate Bill 175)

AN ACT concerning

Income Tax - Claims for Refunds

FOR the purpose of allowing certain claims for refund or credit for overpayment of
income tax to be filed within a certain period after the date of certain decisions
of administrative boards or courts; providing for the application of this Act in a
certain manner to certain claims filed before the effective date of this Act; and
generally relating to the limitations period for certain claims for refund or credit
for overpayment of income tax.

BY adding to

Article — Tax — General

Section 13-1104(j)

Annotated Code of Maryland

(1997 Replacement Volume and 2002 Supplement)

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

Article - Tax - General

13-1104.

(J) NOTWITHSTANDING SUBSECTION (C) OF THIS SECTION, A CLAIM FOR
REFUND OR CREDIT FOR OVERPAYMENT OF INCOME TAX ATTRIBUTABLE TO A RIGHT
TO A REDUCTION IN A PERSON'S MARYLAND INCOME TAX THAT IS ESTABLISHED BY A
DECISION OF AN ADMINISTRATIVE BOARD OR BY AN APPEAL OF A DECISION OF AN
ADMINISTRATIVE BOARD MAY BE FILED WITHIN 1 YEAR AFTER THE DATE OF A FINAL
DECISION OF THE ADMINISTRATIVE BOARD OR A FINAL DECISION OF THE HIGHEST
COURT TO WHICH AN APPEAL OF A FINAL DECISION OF THE ADMINISTRATIVE BOARD
IS TAKEN.

SECTION 2. AND BE IT FURTHER ENACTED, That, notwithstanding §
13-1104 of the Tax - General Article, a claim filed on or after January 1, 2000, but
before July 1, 2003 for refund or credit for overpayment of income tax may not be
denied on the basis of late filing of the claim if the claim:

(1)     is attributable to a right to a reduction in a person's Maryland income
tax that is established by a decision of an administrative board or by an appeal of a
decision of an administrative board; and

(2)     was filed within 18 months after the date of a final decision of the
administrative board or a final decision of the highest court to which an appeal of a
final decision of the administrative board was taken.

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