1362                             Laws of Maryland                      [Ch. 448

Article 81-, Section 232 (14) OF THIS ARTICLE, providing for
annual surveys of assessment ratios in the counties and Baltimore
City.

Sec. 2. And be it further enacted, That Section 2 of Chapter
361 of the Acts of the General Assembly of 1971 be and it is hereby
repealed.

[2. That it is the intention of the General Assembly that the
valuation of tax exempt property required by Section 1 of this Act
shall be completed, within budgetary limitations, by January 1, 1973.]

Sec. 3. And be it further enacted, That this Act shall take effect
July 1, 1972.

Approved May 26, 1972.

CHAPTER 448
(Senate Bill 695)

AN ACT to add new Section 151A to Article 56 of the Annotated
Code of Maryland (1972 Replacement Volume), title "Licenses,"
subtitle "Motor Vehicle Fuel Tax," to follow immediately after
Section 151 thereof; and to add new Section 156A to said article,
title and subtitle of the Code, to follow immediately after Section
156 thereof; to provide the procedure for the refund of any motor
vehicle fuel taxes; to authorize the Comptroller or his agent or
representative to conduct investigations and hold hearings con-
cerning the motor vehicle fuel tax and to provide the procedures
relating thereto.

Section 1. Be it enacted by the General Assembly of Maryland,
That new Section 151A be and it is hereby added to Article 56 of
the Annotated Code of Maryland (1972 Replacement Volume), title
"Licenses," subtitle "Motor Vehicle Fuel Tax," to follow immediately
after Section 151 thereof; and that new Section 156A be and it is
hereby added to said article, title and subtitle of the Code, to follow
immediately after Section 156 thereof; and all to read as follows:

151A.

(a) Whenever any person, co-partnership, or corporation shall
have erroneously or mistakenly paid to the Comptroller more money
for motor vehicle fuel tax or other fees or charges, than was properly
and legally payable, or shall have paid any motor vehicle fuel taxes
which were erroneously or illegally assessed or collected, or penalties
or interest thereon collected without authority, or in any other man-
ner wrongfully collected without authority or in any other manner
wrongfully collected, he may file with the office of the Comptroller
a written claim for the refund thereof. The Gasoline Tax Division
of the Office of the Comptroller shall investigate the merits of such
claims, and the taxpayer filing the same shall be entitled to a hearing
thereon pursuant to Section 156A of this article. Such claim for
refund shall be in such form, verified in such manner, contain such