J. MILLARD TAWES, Governor                     1601

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 47 (d) be and it is hereby added to Article 33 of
the Annotated Code of Maryland (1957 Edition), title "Elections,"
subtitle "Registration Appeals and Copies of Registration Lists," to
follow immediately after Section 47 (c) thereof, and to read as
follows:

(d) In Worcester County at least once every four years beginning
in 1965 the Board shall combine all previous general lists of regis-
tered voters for each election precinct or district issued prior to
1965 with all supplements to general lists issued prior to 1965 into
a new cumulative list of the registered voters of the precincts or
districts. In every fourth year thereafter the Board shall similarly
issue a new cumulative list of registered voters.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1965.

Approved May 4, 1965.

47.

CHAPTER 931
(House Bill 1025)

AN ACT to repeal and re-enact, with amendments, Section 351 (a)
of Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes," subtitle "Retail Sales Tax" relating to
applications for refund of retail sales and use taxes paid.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 351 (a) of Article 81 of the Annotated Code of Mary-
land (1957 Edition), title "Revenue and Taxes," subtitle "Retail
Sales Tax," be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

351.

(a) In General.—Any taxpayer may apply to the Comptroller
for revision of the tax assessed against him by the Comptroller
within 30 days of the date on which the Comptroller mails a notice
of the assessment to the taxpayer's last known address. If no appli-
cation for revision is made within the aforesaid 30-day period, the
assessment shall become final and no application for revision shall
be considered by the Comptroller unless made within that period.

If the assessment is paid by the taxpayer, no application for refund
shall be considered by the Comptroller unless made within 30 days
of the mailing of the notice of assessment [.]; provided, however,

that an application for refund may be made by any taxpayer within

30 days after a final decision of the Court of Appeals of Maryland

which holds part of this subtitle or the application of part of this

subtitle to be unconstitutional. Any taxpayer may file such a claim