WM. PRESTON LANE, JR., GOVERNOR. 975

years, or both fine and imprisonment in the discretion of the
Court.

123. TAX REFUNDS, (a) GENERAL PROVISIONS. There
shall be no refund of any excise taxes paid under this Article
except (1) in the event the business of the claimant has been
discontinued; (2) in the event the claimant has discontinued
in the State of Maryland the sale and delivery of certain sizes
of containers of alcoholic beverages; (3) where the claimant is
a proper authority of the United States to sell alcoholic bever-
ages on a Federal Reservation as set forth in this Article; (4)
as provided in this section in the case of wines purchased for
sacramental purposes and in the case of hospitals where wines
and liquors are purchased for bona fide medicinal use; and (5)
in the event of overpayment of tax.

Before any claim for refund shall be approved by the Comp-
troller definite proof shall be established and certified to the
Comptroller.

All tax refunds shall be paid out of alcoholic beverage
excise tax receipts upon proper vouchers approved by the
Comptroller or his duly appointed officer.

(b) RELIGIOUS USES. Any religious unincorporated associa-
tion or any religious corporation affiliated with and recognized
by a generally acknowledged religious faith who shall buy for
use any wine for sacramental purposes on which wine the tax
imposed by this sub-title or any amendments thereto shall have
been paid, shall be reimbursed and repaid the amount of such
tax paid by said purchaser, upon presenting to the State Comp-
troller a statement accompanied by the original invoices
showing such purchase, which statement shall set forth the
total amount of such wine so purchased by such purchaser
for sacramental purposes and shall be sworn to by such pur-
chasers before a notary public or other officer empowered to
administer oaths; and said Comptroller, upon the presentation
of such statement and such vouchers, shall cause to be repaid
to such purchasers from the taxes collected on wines the said
taxes so paid on wines purchased for sacramental purposes as
aforesaid, provided, that applications for refunds as provided
herein must be filed with the Comptroller within ninety (90)
days from the date of purchase or invoice.

(c) HOSPITAL USES. Any bona fide hospital which shall buy
and use for medicinal purposes only, any wine or liquor on
which the tax imposed by this section has been paid, may
obtain a refund of such tax paid in the same manner pro-
vided above for refund of tax paid on wine used for sacra-
mental purposes.