18 LAWS OF MARYLAND [CH. 9

by the Comptroller shall be greater than the amount returned by the
taxpayer, the excess 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 assessment shall be mailed to the tax-
payer. However, where any additional tax is due as the result of an
audit of the taxpayer's federal return by the internal revenue service,
made at any time within three years from the due date of the
audited federal return, any such additional tax due by the taxpayer
under the provisions of this sub-title may be assessed at any time
within one year from the date the taxpayer makes known to the
Comptroller the existence of said audit and furnished a copy thereof
to the said Comptroller. In the event of failure by the taxpayer to
notify the Comptroller of the existence of the federal audit and to
furnish a copy thereof to the Comptroller within thirty days after
knowledge thereof any additional tax attributable to said audit of
the taxpayer's federal return made within three years from the due
date of said return by the internal revenue service may be assessed
under this sub-title at any time. In the event the taxpayer is dis-
satisfied with his assessment, he may within thirty days from the
date of notice, appeal to the Maryland Tax Court, and upon such
appeal being noted all papers relating to the assessment shall be
transmitted by the Comptroller to the Maryland Tax Court The
Maryland Tax Court shall set a date within a reasonable time for
public hearing, and, on the basis of the law and the facts the Mary-
Tax Court shall sustain the original (assessment or make a new
assessment. The determination by the Maryland Tax Court shall be
prima facie evidence of the amount of tax due, and the Maryland
Tax Court shall give the taxpayer written notice of the assessment
of tax, interest and penalties. Nothing herein shall prevent the tax-
payer from appealing from the findings of the Maryland Tax Court
in the manner provided by law for appeals from said Court in the
exercise of its appellate jurisdiction, and the provisions of Section
[259] 229 et seq. of this article are hereby made applicable in the
enforcement of this sub-title.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1960.

Approved March 1, 1960.

CHAPTER 9
(Senate Bill 32)

AN ACT to repeal and re-enact, with amendments, Section 43 of
Article 81 of the Annotated Code of Maryland (1959 Supplement),
title "Revenue and Taxes", sub-title "Assessors and Discovery of
Taxable Property", correcting an error in a cross-reference in the

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.