246          Laws of Maryland         [Ch. 28

more tax than is found to have been due, the Comptroller
shall refund the over-payment in the manner herein
provided.

Any claim for a refund made under and pursuant hereto
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 the return
was due to be filed, otherwise such claim shall be barred
and in no event shall the Comptroller honor or pay said
refund claimed, anything in Section 162A 213 of this
Article to the contrary notwithstanding.

All claims for a refund of income tax paid pursuant to
this sub-title, and which may be allowed under the provi-
sions of this sub-title, shall be certified to the Comptroller
who, if no appeal is pending, shall cause the same to be
paid out of any funds appropriated or held for that pur-
pose. Interest at the rate of six per cent. (6%) per annum
shall be paid on such amounts refunded accounting from
the date the return required under this sub-title was due
to be filed, but interest shall not be paid on tax refunds
now pending or subsequently filed pursuant to this section
where the tax originally paid was paid in whole or in part
by reason of a mistake or error on the part of the taxpayer
and not attributable to the State or any department or
agency thereof. If any portion of the taxes for which
refunds are allowed pursuant hereto 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 the taxes collected pursuant to
this sub-title to such county or city.

Any person filing a claim for refund pursuant hereto,
which claim has been disallowed by the Comptroller, in
whole or in part, shall within thirty (30) days from the
receipt of notice of such disallowance, be entitled to appeal
to the State Tax Commission and from the action of the
State Tax Commission may appeal to the Courts of this
State in the same manner as appeals are permitted from
any other action of the State Tax Commission under the
provisions of this Article except where the disallowance
of said refund is attributable to limitations in which event
no appeal, as herein provided, shall be allowed.

In the case of a contract or contracts with the United
States or any agency thereof, or any subcontract or sub-
contracts thereunder, made by a taxpayer, if a re-nego-
tiation is made in respect thereto and an amount of exces-
sive profits received or accrued thereunder for a taxable