338                               Laws of Maryland                        [Ch. 266

ment in the manner herein provided [.] except that any refund in an
amount less than one ($1.00) dollar shall not be made.

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 213 of this Article to the contrary not-
withstanding.

All claims for a refund of income tax paid pursuant to this sub-title,
and which may be allowed under the provisions 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 purpose. 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 [.] nor shall interest be paid on any tax refund where
the refund is attributable to excessive withholding or over estimating
the tax under Section 308 of this sub-title.

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 disallow-
ance, 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 subcontracts thereunder, made
by a taxpayer, if a re-negotiation is made in respect thereto and an
amount of excessive profits received or accrued thereunder for a tax-
able year (hereinafter referred to as "prior taxable year") is elimin-
ated and, in a taxable year thereafter the taxpayer is required to pay
or repay the United States or any agency thereof the amount of exces-
sive profits eliminated or the amount of excessive profits eliminated
is applied as an off-set against other amounts due the taxpayer, then
for the purposes of this sub-title the part of the contract or subcon-
tract price or prices which was or were received or accrued for the
prior taxable year shall be considered as having been reduced by the
amount of excessive profits eliminated and the taxpayer shall be
entitled to receive from the Comptroller a refund of the difference be-