Marvin Mandel, Governor                       1363

information, and be supported by such documents as may be pre-
scribed by the Comptroller and shall be filed within three (3) years
from the date of the payment of the motor vehicle fuel taxes, fees,
charges, penalties or interest for which refund is requested.

(b)  If after investigation and hearing the Gasoline Tax Division
determines that such claim is just and proper and should be allowed,
in whole or in part, it shall so indicate and shall forward the claim
to the Comptroller for approval. If approved, the claim for refund
shall be allowed; provided, however, that no claim for refund shall
be allowed as to any taxes, fees, charges, penalties or interest paid
more than three (3) years prior to the filing of such claim for refund.
If the Comptroller refuses to approve the claim, the claim shall be
disallowed and notice of such action shall be forwarded to the tax-
payer by the Gasoline Tax Division in writing. The Gasoline Tax
Division shall, also, notify the taxpayer if for any reason there is a
delay in paying an approved claim.

(c)   The person filing a claim for refund shall be entitled to appeal
from any final action taken under provisions of subsection (b)
above, in disallowing any claim for refund, in whole or in part, to
the Maryland Tax Court, and from the action of the Maryland Tax
Court may appeal to the courts of this State, in the same manner
as appeals are permitted from any other action of the Maryland
Tax Court under the provisions of Article 81 of the Code. If a claim
for refund is neither allowed or disallowed within six (6) months
from the date of filing of the claim, the claim may be deemed by
the person filing it to have been finally disallowed and such person
may file an appeal to the Maryland Tax Court under this section.

(d)  All claims for the refund of motor vehicle fuel taxes, fees,
charges, penalties or interest which may be allowed under the pro-
visions of this section shall, if no appeal is pending, be paid by the
Comptroller out of the funds of his Office. Interest at the rate of
six per cent (6%) per annum shall be paid on such amounts re-
funded from the date the taxes, fees, charges, penalties, or interest
so refunded were paid, but interest shall not be paid on tax refunds
now pending or subsequently filed where the tax originally paid was
paid in whole or in part by reason of mistake or error on part of
taxpayer and not attributable to the State.

(e)  No such allowed claim for refund shall be paid until all other
State taxes, fees, or charges, as the case may be, due to the Comp-
troller by the person entitled to such refund have been paid in full.

156A.

(a) For the purpose of enforcing the provisions of this subtitle,
the Comptroller or any duly authorized agent or representative
designated by him:

(1)  May conduct investigations and hold hearings concerning
any matter covered by this subtitle at any time or place within the
State of Maryland.

(2)  In the conduct of any investigation or hearing, may require
by subpoena or summons the attendance and testimony of witnesses
and the production of any books, accounts, records, papers and
correspondence relating to any matter, which the Comptroller is
authorized by this subtitle to determine.