48 LAWS OF MARYLAND. [CH. 11

The State Tax Commission shall set a date within a reason-
able 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 determination by
the State Tax Commission shall be prima facie evidence of
the amount of the tax due, and the State Tax Commission shall
give the taxpayer written notice of the assessment of tax, inter-
est and penalties. Nothing herein shall prevent the taxpayer
from appealing from the finding of the State Tax Commission
in the manner now provided by law for appeals from said
Commission in the exercise of its appellate jurisdiction, and
the provisions of Section 188 of Article 81 of the Code, are
hereby made applicable in the enforcement of this sub-title.

242. 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.

243. TIME FOR PAYING TAX. The full amount of the tax
payable by any taxpayer, as the same shall appear from the
face of the return shall be paid to the Comptroller at the time
fixed herein for filing returns.

244. ESTATES AND TRUSTS.

(1) The tax imposed by this sub-title upon individuals shall
apply to estates and trusts and to every fiduciary of whatever
character, which tax is hereby levied annually upon and with
respect to the income of estates or of any kind of property
held in trust, including:

(a) Income received by estates of deceased persons during
the period of administration or settlement of the estate;

(b) Income accumulated in trust for the benefit of an un-
born or unascertained person or persons with contingent in-
terests;

(c) Income held for future distribution under the terms
of the will or trust;

(d) Income which is to be distributed to the beneficiaries
periodically, whether or not at regular intervals, and the
income collected by a guardian of an infant to be held or
distributed as the court may direct; and

(e) Income of an estate during the period of administration
or settlement permitted by sub-division (3) of this section