THEODORE R. MCKELDIN, GOVERNOR 1831

heading, "Revisions and Appeals, " said Section to be
known as Section 287 (a) of Article 81 to follow imme-
diately after Section 286 of said Article and to read as
follows:

287 (a) Any taxpayer may apply to the Comptroller for
revision of the tax assessed against him by the Comptroller
within SO days of the date on which the Comptroller mails
a notice of the assessment to the taxpayer's last known
address. If no application for revision is made within the
aforesaid 30-day period, the assessment shall become final
and no application for revision shall be considered by the
Comptroller unless made within that period.

If the 'assessment is paid by the taxpayer, no applica-
tion for refund shall be considered by the Comptroller un-
less made within 30 days of the mailing of the notice of
assessment.

When application for revision or refund of assessment,
as the case may be, is made within the 30-day period, the
Comptroller shall promptly act thereon and shall notify
the taxpayer of his action.

Within 30 days of the mailing of the Comptroller's no-
tice of his action upon the taxpayer's application for re-
vision or refund of an assessment or upon 30 days from
the mailing of the notice to the taxpayer as provided for
by Section 285 of this sub-title, the taxpayer may request
a formal hearing before the Comptroller. Thereupon, after
reasonable notice to the taxpayer, the Comptroller shall
grant such hearing.

SEC. 3. And be it further enacted, That sub-section (d)
of Section 310 of Article 81 of the Annotated Code of
Maryland (1947 Supp. ) title "Revenue and Taxes, " sub-
title "Maryland Use Tax, " sub-heading "Exemptions, " be
and the same is hereby repealed and re-enacted, with
amendments, to read as follows:

310 (d) Tangible personal property upon the sale of
which or upon the gross receipts received from the sale
of which an excise tax equal to or greater than that here-
by levied has been imposed under the laws of any State or
territory, of the United States of America, or any political
sub-division thereof, or the District of Columbia. // the
tax paid to such other State or territory of the United
States of America, or any political sub-division thereof,
or the District of Columbia is less than that imposed by
this sub-title, the difference between the tax so paid and
that imposed by this sub-title shall be paid to the Comp-
troller.