J. MILLARD TAWES, GOVERNOR                          1149

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.

(f) In the case of a contract or contracts with the United States
or any agency thereof, or any sub-contract or sub-contracts there-
under, made by a taxpayer, if a renegotiation is made in respect
thereto and an amount of excessive profits received or accrued there-
under for a taxable year (hereinafter referred to as "prior taxable
year") is eliminated and, in a taxable year thereafter the taxpayer
is required to pay or repay the United States or any agency thereof
the amount of excessive profits eliminated or the amount of excessive
profits eliminated is applied as an offset against other amounts due
the taxpayer, then for the purposes of this sub-title the part of the
contract or subcontract 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 between the tax paid for such prior taxable year
and the tax which he would have paid had he received in or accrued
for such prior taxable year such reduced contract or sub-contract
price or prices. All such refunds attributable to the renegotiation
of a contract or contracts with the United States or any agency
thereof or any sub-contract or sub-contracts thereunder made by a
taxpayer shall be made in the same manner and to the same extent
as other refunds are made under and pursuant hereto.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1959.

Approved April 28, 1959.

CHAPTER 756
(House Bill 613)

AN ACT to add new Sections 183A to 183S, inclusive, to Article 15
of the Code of Public Local Laws of Maryland (1930 Edition),
title "Kent County", under new sub-title "Electrical Examiners",
to follow immediately after Section 183 thereof, relating to the
creation and powers of a Board of Electrical Examiners for Kent
County.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Sections 183A to 183S, inclusive, be and the same are hereby
added to Article 15 of the Code of Public Local Laws of Maryland
(1930 Edition), title "Kent County", under new sub-title "Electrical
Examiners", to follow immediately after Section 183 thereof, and
all to read as follows:

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.