Ch. 6 LAWS OF MARYLAND

testifying [shall be] IS NOT exempt from prosecution and punishment for perjury
committed in so testifying.

(d) Any notice authorized or required under the provisions of this subtitle may
be given by mailing the [same] NOTICE to the person for whom [it] THE NOTICE is
intended in a postpaid envelope addressed to [such] THE person at the address given
in any application made by [him] THE PERSON pursuant to the provisions of this
subtitle. If no application has been made, notice may be given by mailing the [same]
THE NOTICE to [such] THE address of the person for whom [it] THE NOTICE is
intended as may be obtainable. The mailing of [such] THE notice shall be presumptive
evidence of the receipt of the [same] NOTICE by the person to whom [it] THE
NOTICE is addressed. Any period of time which is determined according to the
provisions of this subtitle by the giving of notice shall commence to run from the date of
mailing of [such] THE notice.

(e) (1) Any person held liable for the tax imposed by this subtitle may apply
for a revision of the tax and any penalty and interest assessed against [him] THE
PERSON by the Department. [Such] AN application shall be made in writing to the
Department within 30 [(thirty)] days of the date that the person was notified of the
assessment by the Department. Within 30 [(thirty)] days of the receipt of [such] THE
application, the Department shall hold a hearing on the matter in accordance with the
Administrative Procedure Act in Title 10 of the State Government Article [of the
Annotated Code of Maryland]. Within 30 [(thirty)] days after [such hearing] THE
HEARING, the Department shall render a decision on the application for revision of
the assessment of tax, [penalty] PENALTY, and interest and so notify the applicant in
writing by mail.

(2) Any person dissatisfied with the final decision of the Department upon
application for revision of any assessment may obtain immediate judicial review of
[such] THE decision under the provisions of the Administrative Procedure Act and the
Maryland Rules of Procedure.

(a) If a certificate of title is lost, stolen, mutilated, destroyed, or becomes
illegible, the first [lien holder] LIENHOLDER or, if there is none, the owner named in
the certificate[, ] as shown by the Department's records[, shall] within 30 days SHALL
obtain a duplicate by applying to the Department. The applicant shall furnish
information concerning the original certificate and the circumstances of its loss,
mutilation, or destruction as the Department requires. Mutilated or illegible certificates
shall be returned to the Department with the application for a duplicate.

8-718.

(a) In this subtitle, "certificate of origin" means a certification by the
manufacturer, on a form the Department approves, that:

(1) Certifies that the vessel described in [it] THE CERTIFICATE has
been transferred to the dealer or other person named and that the transfer of the vessel
is in ordinary trade and commerce; and

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