444 LAWS OF MARYLAND. [CH. 281

taxpayer of his action or failure to act upon the applica-
tion for revision of the tax as provided in this section.
Within thirty (30) days from the receipt by the taxpayer
of the notice as required by this section, or upon thirty (30)
days from the receipt by the taxpayer of the notice pro-
vided for by Section 285 of this sub-title, the taxpayer
may request a formal hearing before the Comptroller.
Thereupon, after reasonable notice to the taxpayer, the
Comptroller shall grant such hearing.

(b) After such hearing, the Comptroller shall make
such revision of the assessment or grant or refuse a refund
as he deems just and shall notify the taxpayer of his deter-
mination.

(c) In addition, the Comptroller may levy a deficiency
assessment against the taxpayer for any additional taxes
found by him to be due. Such deficiency assessment shall
be made and shall be payable in accordance with Section
281 of this sub-title.

288. Any taxpayer dissatisfied with any final determi-
nation of the Comptroller upon application for revision of
any assessment or refusal of refund may, within sixty (60)
days after notice by the Comptroller of his determination,
appeal from such determination to the Circuit Court of
the County in which the taxpayer regularly conducts his
business or to the Baltimore City Court if the taxpayer
regularly conducts his business in Baltimore City. Such
appeals shall be limited to questions of law only, but the
Comptroller shall file in the Court to which the appeal has
been taken a certified copy of the record of proceedings
held before him. If the taxpayer is dissatisfied with the
determination of the Circuit Courts of the Counties or
the Baltimore City Court, as the case may be, he may,
within thirty (30) days from the final Order entered by
such Court, appeal to the Court of Appeals of Maryland.

SUCCESSORS OF VENDOR

289. Whenever a sale, transfer or assignment in bulk
of any part of the whole of a stock of merchandise or of
fixtures, or merchandise and fixtures pertaining to the
conducting of the business of the vendor, transferrer or
assignor, is made otherwise than in the ordinary course of
trade and in the regular prosecution of business, the pur-
chaser, transferee or assignee shall, at least ten (10) days
before taking possession of such merchandise, fixtures or
merchandise and fixtures, or paying thereafter, notify the