1062

LAWS OF MARYLAND

[Ch. 139

(c) All claims for a refund of income tax paid
pursuant to this subtitle, and which may he allowed under
the provisions of this subtitle, shall be certified to
the Comptroller who, if no appeal is pending, shall cause
the same to be paid out of any funds appropriated or held
for that purpose. Interest at the rate of [six per
cent. (6%) ] NINE PERCENT per annua shall be paid on such
amounts refunded accounting from the date the return
required under this subtitle was due to be filed, but
interest [shall] MAY not be paid on tax refunds now
pending or subsequently filed pursuant to this section
[where] IF the tax originally paid was paid in whole or
in part by reason of a mistake or error on the part of
the taxpayer and not attributable to the State or any
department or agency thereof nor [shall] MAY interest be
paid on any tax refund [where] IF the refund is
attributable to excessive withholding or overestimating
the tax under § 312 of this subtitle.

311.

(a) The full amount of the tax payable by any
taxpayer, as the same shall appear from the face of the
return, shall be paid to the Comptroller at the time
fixed herein for filing the return. [In the event] IF
additional amounts are found to be due after the return
has been filed, such amounts shall be subject to interest
at [six per cent. (6%) ] NINE PERCENT per annua from the
time the return was originally due until payment is
actually made to the Comptroller.

318.

If taxes imposed by this subtitle [be] ABE not paid
when due, as provided herein, the taxpayer liable to such
tax shall pay as a penalty, in addition to the amount of
[such] THE tax, such additional tax as may be required by
the Comptroller not exceeding ten [per cent. (10%)]
PERCENT of such amount, plus [one—half of one per cent
(1/2%)] THREE-QUARTERS OF ONE PERCENT for each month the
tax or additional tax remains unpaid.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved April 8, 1975.

CHAPTER 140
(Senate Bill 555)