J. MILLARD TAWES, Governor                      285

OR ZONE WHEREIN THERE IS CONDUCTED AN ACTIVE
MILITARY POLICING OPERATION UNDERTAKEN BY THE
GOVERNMENT OF THE UNITED STATES IN CONJUNCTION
WITH A FOREIGN NATION IN COMBATING AN EXISTING
HOSTILE FORCE OR ELEMENT AND SHALL CONTINUE
UNTIL THE CESSATION THEREOF, BUT NEVERTHELESS
SUCH EXCLUSION SHALL BE INAPPLICABLE EXCEPT AS
HEREIN LIMITED TO MILITARY PERSONNEL ASSIGNED
TO A MILITARY STATION WITHOUT THE CONTINENTAL
LIMITS OF THE UNITED STATES, ITS TERRITORIES OR
POSSESSIONS.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1964.

Approved April 7, 1964.

CHAPTER 90
(Senate Bill 45)

AN ACT to repeal and re-enact, with amendments, Section 214(c) of
Article 81 of the Annotated Code of Maryland (1963 Supplement),
title "Revenue and Taxes", sub-title "Refund of Taxes", correcting
an error ERRORS in the law relating to refunds of taxes which
have been erroneously computed or calculated.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 214 (c) of Article 81 of the Annotated Code of Mary-
land (1963 Supplement), title "Revenue and Taxes", sub-title "Re-
fund of Taxes", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

214.

(c) When any person has paid in full any tax bill which was er-
roneously computed or calculated, the taxpayer may file with the
collector in any county or of Baltimore City a written application for
a refund in the amount of the erroneous computation [of] or calcula-
tion, and if approved by the collector and the county commissioners,
county council, or the bureau of assessments of Baltimore City, the
county commissioners, county council or mayor and city council of
Baltimore shall provide for payment of said claim either from avail-
able current funds or by tax levy to raise the money necessary to
make the refund. In the event of refusal by the collector to pay a
claim for refund under this sub-section, the remedy of the taxpayer
shall be an action or ON implied assumpsit setting forth clearly the
nature of the claim in appropriate paragraphs or counts so that the
issue or issues of repayment may be clear for judicial determination.
Such suit shall be filed within three years from the date of the pay-
ment of the tax bill against which such claim for refund is requested.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1964.

Approved April 7, 1964.