HERBERT R. O'CONOR, GOVERNOR. 1211

fund, in whole or in part, shall be given to the taxpayer making
such claim for refund in the same manner as notices of assess-
ment are given by the Department.

162C. The person filing a claim for refund or the Comp-
troller on behalf of the State shall be entitled to appeal from
any final action of the Department in allowing or disallowing
any claim for refund, in whole or in part, to the Board of Tax
Appeals, and from the action of the Board of Tax Appeals may
appeal to the Courts of this State, in the same manner as
appeals are permitted from any other action of the Depart-
ment under the provisions of this Article.

162D. All claims for the refund of special taxes, fees,
charges, penalties or interest which may be allowed under the
provisions of this sub-title shall be certified by the Department
to the Comptroller, who, if no appeal is pending, shall cause
the same to be paid out of any funds appropriated for that pur-
pose. Interest at the rate of six per cent, per annum shall be
paid on such amounts refunded accounting from the date the
taxes, fees, charges, penalties or interest so refunded were paid.
If any portion of the special taxes for which a refund is
allowed were paid to any county or city of this State, the
Comptroller shall charge a proportionate part of the refund
and interest against such county or city and deduct the same
from subsequent payments of the shares of such special taxes
to such county or city. If no funds are available for the pay-
ment of such part of such allowed claim for refund and in-
terest as is payable by the State, the Comptroller shall certify
the same to the Governor for inclusion in the next budget.

162E. No such allowed claim for refund shall be paid by
the Comptroller until all other State taxes, fees, or charges
due by the person entitled to such refund have been paid in
full. The Comptroller shall make a report to the General
Assembly at the beginning of each regular session thereof, of
all claims for refund allowed in excess of $1, 000.

SEC. 5. And be it further enacted, That if a Department of
Revenue and Taxes and a Board of Tax Appeals should not be
created by an Act passed at the present session of the General
Assembly, then all powers and duties conferred or imposed by
this Act upon the said Department or upon the said Board
shall be transferred to and be exercised and performed by the
State Tax Commission, and wherever the word "Department"
or the word "Board" appears in this Act, the words "State
Tax Commission" shall be substituted.

SEC. 6. And be it further enacted, That all Acts or parts
of Acts, public general or public local, or special, inconsistent