WM. PRESTON LANE, JR., GOVERNOR. 443

in whole or in part, the vendor shall refund to the pur-
chaser the proportionate amount of tax so paid to him.

284. Whenever any vendor has refunded a tax paid
by a purchaser, as provided in Section 283 of this sub-
title, or whenever any taxpayer has erroneously, illegally
or unconstitutionally paid the tax imposed by this sub-title
to the Comptroller, the Comptroller shall refund such tax
if application therefor shall be made in writing within
one year from the payment of the tax stating the ground
or grounds for refund. Such application may be made by
the person upon whom the tax was imposed or by any
vendor who collected and paid such tax to the Comptroller
if the vendor establishes to the satisfaction of the Comp-
troller, under such regulations as he may prescribe, that
the tax was paid on a sale which had been rescinded or
cancelled or was erroneously, illegally or unconstitutionally
collected. The Comptroller may, in lieu of any refund
required to be made by this section, allow credit therefor
on subsequent payments due from the applicant.

285. Any application for a refund or a credit made as
provided in Section 284 of this sub-title shall be deemed
an application for a revision of any tax, penalty or interest
complained of. If the Comptroller shall refuse to grant
the refund or credit as the case may be, he shall notify the
applicant of his action or refusal of action and thereupon
the applicant shall proceed in accordance with the terms
and conditions prescribed in Sections 287-288, inclusive,
of this sub-title.

286. No injunction or writ of mandamus or other legal
or equitable process shall issue in any suit, action or pro-
ceeding in any court against this State or any officer or
employee thereof to prevent or enjoin the collection under
this sub-title of any tax sought to be collected, and no suit
or proceeding shall be maintained in any court by any tax-
payer for the recovery of any amount of taxes alleged to
have been erroneously or illegally assessed or collected
except as is provided by Sections 287-288, inclusive, of this
sub-title.

REVISIONS AND APPEALS

287. (a) Any taxpayer may apply to the Comptroller
for revision of the tax assessed against him and the Comp-
troller shall take such action as he deems just upon such
application. The Comptroller shall promptly notify the