482 LAWS OF MARYLAND. [CH. 277

session and to assess the tax at not more than twice the amount
estimated to be due and to require payment of the taxes,
penalties and interest due to the State from the taxpayer as
thus assessed.

240. Revisions and Appeals. As soon as practicable after
each return is received, the Comptroller shall examine and
audit it. If the amount of tax computed by the Comptroller
shall be greater than the amount returned by the taxpayer, the
excess shall be assessed by the Comptroller (within three
years from the date the return was originally due or filed,
except in the case of failure to file a return or of a fraudulent
or incomplete return in which case the excess may be assessed
at any time), and a notice of such assessment shall be mailed
to the taxpayer. In the event the taxpayer is dissatisfied with
his assessment, he may within thirty days from the date of
notice, appeal to the State Tax Commission, and upon such
appeal being noted all papers relating to the assessment shall
be transmitted by the Comptroller to the State Tax Commis-
sion. The State Tax Commission shall set a date within a
reasonable 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 determi-
nation by the State Tax Commission shall be prima facie evi-
dence of the amount of tax due, and the State Tax Commission
shall give the taxpayer written notice of the assessment of
tax, interest and penalties. Nothing herein shall prevent the
taxpayer from appealing from the finding of the State Tax
Commission in the manner provided by law for appeals from
said Commission in the exercise of its appellate jurisdiction,
and the provisions of Sections 186 et seq. of this Article are
hereby made applicable in the enforcement of this sub-title.

241. 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.

242. 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 return. In the event additional
amounts are found to be due after the return has been filed,
such amounts shall be subject to interest at six per cent.
(6%) per annum from the time the return was originally
due until payment is actually made to the Comptroller.