clear space clear space clear space white space
A
 r c h i v e s   o f   M a r y l a n d   O n l i n e

PLEASE NOTE: The searchable text below was computer generated and may contain typographical errors. Numerical typos are particularly troubling. Click “View pdf” to see the original document.

  Maryland State Archives | Index | Help | Search
search for:
clear space
white space
Session Laws, 1975
Volume 716, Page 9   View pdf image
 Jump to  
  << PREVIOUS  NEXT >>
clear space clear space clear space white space

MARVIN MANDEL, Governor                                  9

BY repealing and re—enacting, with amendments,

Article 81 — Revenue and Taxes

Section 310(b)

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 310(b) of Article 81 — Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1974 Supplement) be and it is
hereby repealed and re-enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

310.                                                                             

(b) Any claim for a refund made under and pursuant
hereto shall be in such form, verified in such manner,
contain such information, and be supported by such
documents as may be prescribed by regulations of the
Comptroller and shall be filed within three years from
the date the return was due to be filed[, and where the
refund for which claim is filed is attributable to
withholding of tax by an employer and the employee has
not filed a return as required under Section 294 of this
subtitle within the time fixed by Section 305 hereof,
such refund claim shall be barred after one year from the
date the return was due to be filed as set forth in said
Section 305 of this subtitle]. Any refund claim not
filed within the time prescribed in this subsection shall
be barred and in no event shall the Comptroller honor or
pay said refund claimed, any thing in Section 215 of this
article to the contrary notwithstanding.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect for all taxable years beginning after
December 31, 1974.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1975.

Approved February 11, 1975.

CHAPTER 5

 

clear space
clear space
white space

Please view image to verify text. To report an error, please contact us.
Session Laws, 1975
Volume 716, Page 9   View pdf image
 Jump to  
  << PREVIOUS  NEXT >>


This web site is presented for reference purposes under the doctrine of fair use. When this material is used, in whole or in part, proper citation and credit must be attributed to the Maryland State Archives. PLEASE NOTE: The site may contain material from other sources which may be under copyright. Rights assessment, and full originating source citation, is the responsibility of the user.


Tell Us What You Think About the Maryland State Archives Website!



An Archives of Maryland electronic publication.
For information contact mdlegal@mdarchives.state.md.us.

©Copyright  August 17, 2024
Maryland State Archives