1148                             Laws of Maryland                       [Ch. 755

hereby authorized to abate the unpaid portion of any tax, assessment
or deficiency or any liability with respect thereof if he determines
by regulation adopted pursuant to this section that the administra-
tion and collection costs involved would not warrant collection of the
amount due.

310. Refunds.

(a)   In the event any person pays more tax than is found to have
been due, the Comptroller shall refund the overpayment in the
manner herein provided except that any refund in an amount less
than one ($1.00) dollar shall not be made.

(b)    Any claim for a refund made under and pursuant hereto
shall be in such form, verified in such manner, contain such informa-
tion, 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, and where the refund
for which claim is filed is attributable to withholding of tax by an
employer and the employee has not filed a return as required under
Section 294 of this sub-title within the time fixed by Section 305
hereof, such refund claim shall be barred after one year from the
date the return was due to be filed as set forth in said section 305
of this sub-title, [otherwise such claim] Any refund claim not filed
within the time prescribed in this sub-section (b) shall be barred
and in no event shall the Comptroller honor or pay said refund
claimed, anything in Section 215 of this article to the contrary
notwithstanding.

(c)   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 appro-
priated or held for that purpose. Interest at the rate of six per
cent. (6%) per annum shall be paid on such amounts refunded ac-
counting 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 with-
holding or overestimating the tax under Section 312 of this sub-title.

(d)  If any portion of the taxes for which refunds are allowed pur-
suant 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 sub-
sequent payments of the shares of the taxes collected pursuant to
this sub-title to such county or city.

(e)   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
disallowance, 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 per-
mitted from any other action of the State Tax Commission under