Marvin Mandel, Governor                       1281

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 39A of Article 81 of the Annotated Code of Maryland
(1971 Supplement), title "Revenue and Taxes," subtitle "Assessors
and Discovery of Taxable Property," be and it is hereby repealed
and re-enacted, with amendments, to read as follows:

39A.

(a)  Whenever the [supervisors of assessments or the depart-
ment of assessments of Baltimore City] OR THE State Department
of Assessments and Taxation shall determine that the assessment
of any personal property was erroneous due to an existing exemp-
tion to which the taxpayer was entitled at the time of assessment,
the taxpayer shall be entitled to a refund of the personal property
taxes paid according to the erroneous assessment, notwithstanding
the failure to protest and appeal the erroneous assessment in accord-
ance to the provision of this article.

(b)  [No taxpayer shall be eligible for a refund under this section
for taxes paid more than five years prior to determination of the
erroneous assessment;] Any taxpayer who shall apply within five (5)
years from the date of FINALITY FOR assessment for any tax year
shall be eligible for a refund under this section for any taxes paid
for such tax year as a result of any erroneous assessment of per-
sonal property; provided, however, that any taxpayer shall have
until July 1, 1973, to apply for and be eligible for such refund based
on any erroneous assessment of personal property made since
January 1, 1966. DECEMBER 31, 1965.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 26, 1972.

CHAPTER 404
(Senate Bill 369)

AN ACT to repeal and re-enact, with amendments, Section 110 of
Article 2B of the Annotated Code of Maryland (1968 Replacement
Volume), title "Alcoholic Beverages," subtitle "Restrictions Upon
Licensees," to permit, and increase the dollar amount of signs and
displays certain brandowners of alcoholic beverages other than
Beer and Malt Beverages may under certain conditions give, loan,
or furnish to retailers, to specify the dollar amount of materials
and labor certain brandowners may furnish for the custom manu-
facture of such displays and the furnishing by wholesalers of
signs, posters, and display installation services, under certain con-
ditions, and to reduce the penalty for violation of this section.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 110 of Article 2B of the Annotated Code of Maryland
(1968 Replacement Volume), title "Alcoholic Beverages," subtitle
"Restrictions Upon Licensees," be and it is hereby repealed and
re-enacted, with amendments, to read as follows: