226 LAWS OF MARYLAND. [CH. 270

eliminated and the taxpayer shall be entitled to receive
from the Comptroller a refund of the difference between
the tax paid for such prior taxable year and the tax
which he would have paid had he received in or accrued
for such prior taxable year such reduced contract or sub-
contract price or prices. All such refunds shall be made in
the same manner as other refunds are made. Any claim
for such a refund shall be in such form, verified in such
manner, contain such information, and be supported by
such documents as may be prescribed by regulations of the
Comptroller and shall be filed within three years from the
date of the payment of the tax on account of which the
refund is requested.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved March 16, 1945.

CHAPTER 270.
(Senate Bill 157)

AN ACT to repeal and re-enact, with amendments, sub-
section (b) (1) of Section 3 of Article 95A of the Anno-
tated Code of Maryland (1943 Supp. ), title "Unemploy-
ment Compensation, " sub-title "Benefits, " sub-heading
"Weekly Benefit Amount, " so as to increase the benefits
payable; to repeal and re-enact, with amendments, sub-
section (c) of Section 3 of said Article, sub-title "Bene-
fits, " sub-heading "Duration of Benefits, " so as to
increase the number of weeks for which benefits are
payable and to eliminate the penalty provision; to repeal
and re-enact, with amendments, sub-sections (c) and
(d) of Section 4 of said Article, sub-title "Benefit Eligi-
bility Conditions, " so as to provide for payment of
benefits in case of sickness or disability under certain
conditions and to eliminate the waiting period; to repeal
and re-enact, with amendments, sub-section (c) (3) of
Section 7 of said Article, sub-title "Contributions, " so
as to include employers with pay rolls after 1940 and
to exclude employers with payrolls of $50, 000. 00 or less
from the 150% provision; to repeal Section 8 of said
Article, sub-title "Period, Election and Termination of
Employer's Coverage, ". and in lieu thereof to enact a
new Section 8, sub-title "Period, Election and Termina-
tion of Employer's Coverage, " so as to permit employees