1360                             Laws of Maryland                      [Ch. 647

(3) Designate the State Board of Education as the State board for
the purpose of carrying into effect the provisions of such acts, the
State board being authorized and directed to cooperate with the Office
of Education and the United States Department of Health, Education
and Welfare, in the administration and enforcement of their pro-

visions and to perform such official acts and exercise such powers

as may be necessary to entitle the State to receive their benefits;

(4) Authorize the State Board of Education to represent the State
in any and all matters in reference to the expenditure, distribution,
and disbursements received from the United States government for
vocational education and to appropriate and use said moneys in
whatever way will, in their discretion, best serve the interest of the
State and carry out the spirit and intent of said acts of Congress in
conformity with their provisions;

(5) Authorizes the State Board of Education to make such expendi-
tures for the salaries of assistants and for such office and other
expenses as in the judgment of the Board are necessary to the proper
administration of such acts [.] ;

(6) Designate the Advisory Council on Vocational Technical Edu-

cation and Manpower Training as advisor to the State Board of

Education on the programs developed under these acts and as evalu-
ator of these programs.

Sec. 3. 2. And be it further enacted, That this Act shall take
effect July 1, 1971.

Approved May 24, 1971.

CHAPTER 647
(Senate Bill 213)

AN ACT to repeal and re-enact, with amendments, Section 141 (a)
of Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Insurance
Taxes," and to add new Section 143A, same Article, title and
subtitle, to follow immediately after Section 143 thereof, to provide
for appeals to the Maryland Tax Court from assessments of
premium taxes and from disallowances of claims for refunds
within 60 days of the notice of assessment or disallowance.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 141 (a) of Article 81 of the Annotated Code of Mary-
land (1969 Replacement Volume), title "Revenue and Taxes," sub-
title "Insurance Taxes," be and it is hereby repealed and re-enacted,
with amendments; and that new Section 143A, same Article, title
and subtitle, be and it is hereby added, to follow immediately after
Section 143 thereof, and all to read as follows:

141.

(a) As soon as practicable after each report is received, the
Insurance Commissioner shall examine and audit it. If the amount