SPIRO T. AGNEW, Governor                        1127

(3) If at any time the amount of a taxpayer's federal net tax-
able income reported on his federal income tax return for any tax-
able year is increased by the Internal Revenue Service, the taxpayer
shall report such increase of federal net taxable income within
ninety days after the Internal Revenue Service has made a final
determination. In such report the taxpayer shall accept the accuracy
of such final determination or shall set forth the grounds upon
which he contends that such final determination is erroneous. If
a taxpayer fails to file such report within the time period pre-
scribed herein, the Comptroller may make an assessment at any
time. If a taxpayer files a timely report, the Comptroller must make
an assessment within one year after receipt of such report.

(d) The Comptroller shall mail a notice of any assessment to
the taxpayer. In the event the taxpayer is dissatisfied with his
assessment, he may within thirty days from the date of notice,
appeal to the Maryland Tax Court, and upon such appeal being
noted all papers relating to the assessment shall be transmitted
by the Comptroller to the Maryland Tax Court. [The Maryland
Tax Court shall set a date within a reasonable time for public hear-
ing, and, on the basis of the law and the facts the Maryland Tax
Court shall sustain the original assessment or make a new assess-
ment. The determination by the Maryland Tax Court shall be
prima facie evidence of the amount of tax due, and the Maryland
Tax Court shall give the taxpayer written notice of the assessment
of tax, interest and penalties. Nothing herein shall prevent the
taxpayer from appealing from the findings of the Maryland Tax
Court in the manner provided by law for appeals from said Court
in the exercise of its appellate jurisdiction, and the provisions of
Section 229 et seq. of this article are hereby made applicable in
the enforcement of this subtitle.]

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved April 21, 1967.

CHAPTER 520
(Senate Bill 488)

AN ACT to repeal and re-enact, with amendments, Sections 11B(c)
and (d), 122,124. 264 (a), 452 of Article 27 of the Annotated Code
of Maryland (1957 Edition and 1966 Supplement), title "Crimes
and Punishments," subtitle "Assault on Police," "Disturbance of
the Public Peace," "Drunkenness and Disorderly Conduct," "Gam-
ing" and "Posters, etc.," respectively, making it unlawful to
assault an Allegany County policeman acting in his official capac-
ity; making it unlawful to act in a disorderly manner in a public
place; making it unlawful to act in a disorderly manner while
upon the land of another in Allegany County; deeming all money,
currency or cash seized in any bookmaking, betting and wagering
on horses or athletic events to be prima facie contraband of law;
and making it unlawful to place posters on State, county, city or
town property in Allegany County.