THEODORE R. MCKELDIN, GOVERNOR 1979

Maryland (1947 Supplement), title "Alcoholic Beverages, "
sub-title "Restrictions Upon Licensees, " be and it is hereby
repealed.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1951.

Approved May 7, 1951.

CHAPTER 674
(Senate Bill 342)

AN ACT to repeal and re-enact, with amendments, Sec-
tion 248 of Article 81 of the Annotated Code of Mary-
land (1947 Supplement), title "Revenue and Taxes, "
sub-title "Income Tax, " relating to refunds of income
taxes.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 248 of Article 81 of the Annotated Code of
Maryland (1947 Supplement), title "Revenue and Taxes, "
sub-title "Income Tax, " be and the same is hereby re-
pealed and re-enacted, with amendments, to read as fol-
lows:

248. REFUNDS. In the event any person pays more
tax than is found to have been due, the Comptroller shall
refund the over-payment [in the same manner as other
refunds are made, except to the extent herein provided. ]
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 of this Article
to the contrary notwithstanding.

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.