1830 LAWS OF MARYLAND [CH. 609

81 of the Annotated Code of Maryland (1947 Supp. ),
title "Revenue and Taxes, " sub-title "Retail Sales Tax
Act, " heading "Revisions and Appeals, " and to enact
in lieu thereof one new Section to be under the heading
"Revisions and Appeals, " said Section to be known as
Section 287 (a) to immediately follow after Section 286,
to set the time for revisions and appeals and provide
for finality of assessments; and to repeal and re-enact,
with amendments, sub-section (d) of Section 310 of Ar-
ticle 81 of the Annotated Code of Maryland (1947
Supp. ), title "Revenue and Taxes, " sub-title "Maryland
Use Tax, " sub-heading "Exemptions, " limiting the ex-
emption for Sales and Gross Receipts taxes paid to
other States.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 284 of Article 81 of the Annotated Code of
Maryland (1947 Supp. ), title "Revenue and Taxes, " sub-
title "Retail Sales Tax Act, " heading "Refunds, " be and
the same is hereby repealed and re-enacted, with amend-
ments, to read as follows:

284. Whenever any vendor has refunded a tax paid
by a purchaser, as provided in Section 283 of this sub-title,
or whenever any taxpayer has erroneously, illegally or
unconstitutionally paid the tax imposed by this sub-title
(to the Comptroller, ) except pursuant to an assessment
made under Sections 280 or 281 and except to final de-
terminations under Sections 287 or 288 of this sub-title,
the Comptroller shall refund such tax if application there-
for shall be made in writing within (one year) three years
from the payment of the tax stating the ground or grounds
for refund. Such application may be made by the person
upon whom the tax was imposed or by any vendor who
collected and paid such tax to the Comptroller if the ven-
dor establishes to the satisfaction of the Comptroller, un-
der such regulations as he may prescribe, that the tax was
paid on a sale which had been rescinded or cancelled or
was erroneously, illegally or unconstitutionally collected.
The Comptroller may, in lieu of any refund required to be
made by this section, allow credit therefor on subsequent
payments due from the applicant.

SEC. 2. And be it further enacted, That Section 287 (a)
of Article 81 of the Annotated Code of Maryland (1947
Supp. ), title "Revenue and Taxes, " sub-title "Retail Sales
Tax Act, " heading "Revisions and Appeals, " be and the
same is hereby repealed and one new Section is hereby
enacted in lieu thereof, said new Section to be under the