HARRY W. NICE, GOVERNOR. 409

period. The seller of such business shall be liable for the
payment of taxes due or accrued prior to the time of the
transfer until he shall file with the Comptroller a written
agreement that the new proprietor or purchaser has as-
sumed the responsibility of the payment of all taxes due or
accrued against the business prior to the time of purchase.
The successor to such business, unless he shall sign an
agreement to pay accrued taxes as indicated above is au-
thorized and empowered to withhold from the purchase
price of the goods, properties and other items acquired, a
sum sufficient to cover all taxes due and payable under the
operation of the business prior to the time of purchase,
and delay final settlement until such time as the former
owner shall produce a receipt from the Comptroller show-
ing that all taxes have been paid or a certificate to the effect
that no taxes are due and payable. In the event the pur-
chaser or new proprietor of such business fails to exercise
his right to withhold the sums necessary to pay the taxes
due and payable at the time of transfer and the former
owner fails to pay the taxes as required by law, the new
owner shall be personally liable for the payment of taxes
due or accrued as a consequence of the operations carried
on by the former owner.

72-1. (a) Any taxpayer may apply to the Comp-
troller for a revision of the tax assessed against him
at any time within sixty days from the date on which the
assessment is made. Upon the receipt of such application
the Comptroller shall grant a hearing thereon after reason-
able notice to the taxpayer and if, upon such hearing the
Comptroller shall determine that the tax is excessive or
incorrect he shall adjust the computation of the tax ac-
cordingly to the law and facts. The Comptroller shall notify
the taxpayer of his determination and shall refund to the
taxpayer the amount, if any, paid in excess of the tax
found by him to be due, and if it is found that any addi-
tional taxes are due by the taxpayer, such additional taxes,
with interest thereon at the rate of \fa of one per cent per
month shall be paid within ten days thereafter. If not so
paid a penalty of 5% shall be added.

(b) The final determination of the Comptroller upon
application made by a taxpayer for revision of any tax
shall be subject to appeal to the Circuit Court of the Coun-
ty in which the taxpayer conducts his business or to the
Baltimore City Court, if the taxpayer conducts his busi-
ness in Baltimore City, within sixty days after notice by
the Comptroller of his determination. Thereupon appro-