HERBERT R. O'CONOR, GOVERNOR. 117

Code of Maryland (1939 Edition), title "Revenue and
Taxes", sub-title "Refund of Taxes", as said sections were
enacted by Chapter 701 of the Acts of 1941.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 162A, 162B, 162C and 162D of Article 81
of the Annotated Code of Maryland (1939 Edition), title
"Revenue and Taxes", sub-title "Refund of Taxes", as said
sections were enacted by Chapter 701 of the Acts of 1941, be
and the same are hereby repealed and re-enacted, with amend-
ments, to read as follows:

162A. Whenever any person shall have erroneously or mis-
takenly paid to any State agency authorized to collect the same
more money for special taxes imposed by this Article or other
fees or charges, than was properly and legally payable, or shall
have paid any special taxes which were erroneously or illegally
assessed or collected, or penalties or interest thereon collected
without authority, or in any other manner wrongfully col-
lected, he may file with such agency a written claim for the
refund thereof. Such agency shall investigate the merits of
such claim, and the taxpayer filing the same shall be entitled
to a hearing thereon before such agency. Such claim for re-
fund shall be in such form, verified in such manner, contain
such information and be supported by such documents as may
be prescribed by the Comptroller, and shall be filed within
three years from the date of the payment of the special taxes,
fees, charges, penalties or interest for which refund is re-
quested.

162B. If after investigation and hearing such agency de-
termines that such claim is just and proper and should be
allowed, in whole or in part, it shall so notify the Comptroller
and the claim for refund shall be allowed, otherwise the same
shall be disallowed; provided, however, that no claim for re-
fund shall be allowed as to any taxes, fees, charges, penalties
or interest paid more than three years prior to the filing of such
claim for refund. If such agency determines that such claim
is not just and proper and should not be allowed, it shall dis-
allow such claim for refund. Notice of the action of such
agency in allowing or disallowing such claim for refund, in
whole or in part, shall be given to the taxpayer making such
claim for refund in the same manner as notices of assessment
are given.

162C. The person filing a claim for refund or the Comptroller
on behalf of the State shall be entitled to appeal from any
final action of such agency in allowing or disallowing any
claim for refund, in whole or in part, to the State Tax Com-