J. MILLARD TAWES, Governor                      535

229 (1).

Any party to such proceedings may appeal from the Court's final
order to the circuit court of any county or the Baltimore City Court
of Baltimore City, wherein the property or any part of the property
the assessment of which is involved may be situated or, in the case
of retail sales taxes, to the circuit court (or the Baltimore City
Court) for the county or city in which the taxpayer regularly con-
ducts his business or in which the transactions subject to such taxes
occurred. The circuit court of the county or the Baltimore City Court
of Baltimore City, shall [hear the case de novo without a jury]
determine the case upon the record of the Maryland Tax Court and
may affirm, reverse, remand or modify the order appealed from; pro-
vided, that [in the absence of any affirmative evidence to the con-
trary, or of any error apparent on the fact of the proceedings],
unless such order is erroneous as a matter of law or unsupported by
substantial evidence appearing in the record, it [such] shall be
affirmed.

Sec. 2. And be it further enacted, That this Act shall take effect
on June 1, 1966.

Approved April 29, 1966.

CHAPTER 262
(Senate Bill 290)

AN ACT to repeal and re-enact, with amendments, Section 352 of
Article 81 of the Annotated Code of Maryland (1965 Replacement
Volume), title "Revenue and Taxes", subtitle "Retail Sales Tax
Act", subheading "Revisions and Appeals", to provide that appeals
from final determinations of sales taxes made by the State Comp-
troller shall be made to the Maryland Tax Court rather than to
the Circuit Court for the County or the Baltimore City Court, and
to correct an error therein.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 352 of Article 81 of the Annotated Code of Maryland
(1965 Replacement Volume), title "Revenue and Taxes", subtitle
"Retail Sales Tax Act", subheading "Revisions and Appeals", be and
it is hereby repealed and re-enacted, with amendments, to read as
follows:

352.

Any taxpayer dissatisfied with any final determination of the
Comptroller upon application for revision of any assessment or
refusal of refund [, ] may appeal from such determination [to the
circuit court for the county in which the taxpayer regularly conducts
his business, or in the county in which the transaction occurred upon
which the assessment is based, or to the Baltimore City Court if the
taxpayer regularly conducts his business in Baltimore City, or if the
transactions on which the assessment is based, occurred in Baltimore
City. Such appeal shall be limited to questions of law only. If the
taxpayer, or the Attorney General on behalf of the State, or the