1026

LAWS OF MARYLAND

Ch. 84

(e) The Department shall notify each taxing authority
of any change in the assessable base which results from
actions by tax appeal boards or the State Tax Court. An
increase in the taxing authority's tax rate above the
constant yield tax rate as determined by the Department or
adopted by resolution or ordinance of the governing body of
the taxing authority which is required solely by a reduction
of the assessment records by a county board of tax appeals,
or State Tax Court, may be adopted without further notice
and notwithstanding the requirements of [section d]
SUBSECTION (D) above.

261.

Upon final determination of any appeal, any money paid
by the taxpayer in excess of the amount properly chargeable
under the determination, shall be refunded with interest at
the rate of six per cent. (6%) per annum from the date of
payment to the date of refund. The sources of refund shall
be as specified in the applicable provisions of §§ 213 to
219, inclusive, of this article, however, for tax bills
issued after July 1, 1977, upon final determination of any
appeal, any money paid by the taxpayer in excess of the
amount properly chargeable under the determination, shall be
refunded with interest at the same rate of interest which
taxes bear that are determined to be overdue and in arrears,
as provided in this article. [The sources of refund shall
be as specified in the applicable provisions of §§ 213
through 219, inclusive, of this article.]

338.

The vendor shall be entitled to apply and credit
against the amount of tax payable by him, as stated in § 33 7
of this subtitle, an amount equal to 1.2 percent of the
gross tax to be remitted by him to the Comptroller, to cover
the vendor's expense in the collection and remittance of
said [tax However,] TAX, HOWEVER, nothing contained in this
section shall apply to any vendor who shall fail or refuse
to file his return with the Comptroller within the time
prescribed by § 335 of this subtitle.

373.

(e) Notwithstanding the provisions of subsections
(a), (c) or (d) [of] in this section, the rate of tax on the
use, storage, or consumption of manufacturing machinery and
equipment to purchasers engaged in manufacturing, shall be
as follows:

(1)    On each sale where the price is from
fifty-one cents (51¢) to one dollar ($1), two cents (2¢);

(2)    On each fifty cents (50¢) of price or
fraction thereof in excess of one dollar ($1), one cent
(1¢).

The rate provided in (1) and (2) immediately above