1602                             LAWS OF MARYLAND                       [CH. 932

for refund arising out of the final decision of the Court of Appeals
of Maryland IN COMPTROLLER VS. PITTSBURGH-DES MOINES
STEEL COMPANY, 231 MARYLAND 132, decided on w after
March 19, 1963, holding part of this subtitle or the application of
this subtitle to be unconstitutional, provided said claim is filed within
30 days after the effective date of this Act, and further provinded
PROVIDED the payment of the tax was made on or after January 1,
1962.

When application for revision or refund or assessment, as the case
may be, is made within the 30-day period, the Comptroller shall
promptly act thereon and shall notify the taxpayer of his action.

Within 30 days of the mailing of the Comptroller's notice of his
action upon the taxpayer's application for revision or refund of an
assessment or upon 30 days from the mailing of the notice to the
taxpayer as provided for by Section 349 of this subtitle, the taxpayer
may request a formal hearing before the Comptroller. Thereupon,
after reasonable notice to the taxpayer, the Comptroller shall grant
such hearing.

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

Approved May 4, 1965.

CHAPTER 932
(House Bill 1028)

AN ACT to repeal and re-enact, with amendments, Sections 19 (a)
and (n) of Article 2B of the Annotated Code of Maryland (1964
Supplement), title "Alcoholic Beverages," subtitle "Beer, Wine and
Liquor Licenses;" and to add new Section 19 (f-½) to the said
Article and subtitle of the Code, to follow immediately after Sec-
tion 19 (f) thereof; AND TO REPEAL AND RE-ENACT, WITH
AMENDMENTS, SECTION 33 (3) OF THE SAID ARTICLE
OF THE CODE (1957 EDITION), SUBTITLE "LOCAL LI-
CENSES AND LICENSE PROVISIONS"; to authorize the issu-
ance of Class B beer, wine and liquor licenses for hotels and
restaurants in Frederick County, to specify the conditions and
requirements for issuance of this license, and to limit sales for
consumption under this license.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 19 (a) and (n) of Article 2B of the Annotated Code
of Maryland (1964 Supplement), title "Alcoholic Beverages," sub-
title "Beer, Wine and Liquor Licenses," be and they are hereby re-
pealed and re-enacted, with amendments; and that new Section 19
(f-½) be and it is hereby added to said Article and subtitle of the
Code, to follow immediately after Section 19 (f) thereof, and AND
THAT SECTION 33 (3) OF THE SAID ARTICLE OF THE CODE
(1957 EDITION), SUBTITLE "LOCAL LICENSES AND LICENSE
PROVISIONS," BE AND IT IS HEREBY REPEALED AND RE-
ENACTED, WITH AMENDMENTS, AND ALL to read as follows: