592 LAWS OF MARYLAND [CH. 235
deems necessary for the enforcement of this sub-title.
If the amount of tax computed by the Comptroller shall be
greater than the amount returned by the taxpayer, the ex-
cess shall be assessed by the Comptroller (within three
years from the date the return was originally due or filed,
except in the case of failure to file a return or of a
fraudulent or incomplete return in which case the excess
may be assessed at any time), and a notice of such assess-
ment shall be mailed to the taxpayer. In the event the tax-
payer is dissatisfied with his assessment, he may within
thirty days from the date of notice, appeal to the State Tax
Commission, and upon such appeal being noted all papers
relating to the assessment shall be transmitted by the
Comptroller to the State Tax Commission. The State Tax
Commission shall set a date within a reasonable time for
public hearing, and, on the basis of the law and the facts
the State Tax Commission shall sustain the original assess-
ment or make a new assessment. The determination by the
State Tax Commission shall be prima facie evidence of the
amount of tax due, and the State Tax Commission shall
give the taxpayer written notice of the assessment of tax,
interest and penalties. Nothing herein shall prevent the
taxpayer from appealing from the findings of the State
Tax Commission in the manner provided by law for ap-
peals from said Commission in the exercise of its appellate
jurisdiction, and the provisions of Section 186 et seq. of
this Article are hereby made applicable in the enforce-
ment of this sub-title.
SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1951.
Approved March 28, 1951.
CHAPTER 235
(Senate Bill 343)
AN ACT to repeal and re-enact, with amendments, Section
245 of Article 81 of the Annotated Code of Maryland
(1947 Supplement), title "Revenue and Taxes, " sub-title
"Income Tax, " relating to time for income tax returns.
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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.
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