3132 ARTICLE 81

returns, if made on the basis of a fiscal year, shall be made on or before
the 15th day of the third month following the close of such fiscal year.

1939, ch. 277, sec. 239.

246. (Extension of Time for Filing Returns.) The Comptroller may
grant a reasonable extension of time for filing income returns whenever
in his judgment good cause exists and shall keep a record of every such
extension. Except in case of a taxpayer who is abroad, no such extension
shall be granted for more than six months, and in no case for more than
one year. In the event time for filing a return is extended, the taxpayer
is hereby required to pay, as a part of the tax, an amount equal to six
per cent. (6%) per annum on the tax ultimately assessed from the time
the return was due until the tax is actually paid to the Comptroller.

If any return required by this sub-title be not filed as herein required,
the Comptroller is authorized to make an estimate of the income of the
taxpayer and of the amount of tax due under this sub-title from any in-
formation in his possession and to assess the tax at not more than twice
the amount estimated to be due and to require payment of the taxes, penal-
ties and interest due to the State from the taxpayer as thus assessed.

1939, ch. 277, sec. 240.

247. (Revisions and Appeals.) As soon as practicable after each re-
turn is received, the Comptroller shall examine and audit it. If the amount
of tax computed by the Comptroller shall be greater than the amount re-
turned by the taxpayer, the excess shall be assessed by the Comptroller
(within three years from the date the return was originally due or filed,
except in the case of failure to file a return or of a fraudulent or incom-
plete return in which case the excess may be assessed at any time), and
a notice of such assessment shall be mailed to the taxpayer. In the event
the taxpayer is dissatisfied with his assessment, he may within thirty days
from the date of notice, appeal to the State Tax Commission, and upon such
appeal being noted all papers relating to the assessment shall be trans-
mitted by the Comptroller to the State Tax Commission. The State Tax
Commission shall set a date within a reasonable time for public hearing,
and, on the basis of the law and the facts the State Tax Commission shall
sustain the original assessment or make a new assessment. The determi-
nation by the State Tax Commission shall be prima facie evidence of the
amount of tax due, and the State Tax Commission shall give, the taxpayer
written notice of the assessment of tax, interest and penalties. Nothing
herein shall prevent the taxpayer from appealing from the finding of the
State Tax Commission in the manner provided by law for appeals from
said Commission in the exercise of its appellate jurisdiction, and the pro-
visions of Sections 194 et seq. of this Article are hereby made applicable
in the enforcement of this sub-title.

1939, ch. 277, sec. 241.

248. (Refunds.) In the event any person pays more tax than is found
to have been due, the Comptroller shall refund the overpayment in the
same manner as other refunds are made. In the event the overpayment
results from an error not due to the fault of the taxpayer a refund shall
be paid with interest at 6% per annum.