1524

LAWS OF MARYLAND

Ch. 527

authorize any refund or adjustment of moneys due and payable
under the law and regulations in effect at the time such
moneys were paid or to deny any refund required under §
20(g) [(7) (B)] (8) (I).

(2)    When an adjustment or refund to any
employing unit has been approved, the experience—rating
record provided for in § 8 shall be corrected, but no
contribution rate assigned to an employing unit shall be
changed as a result of such adjustment or refund unless the
application for the adjustment or refund is filed before the
beginning of the twelve (12) month period for which the rate
is assigned.

(3)    In the event that any claim for refund or
adjustment is rejected, a written notice of rejection shall
be forwarded to the employing unit. Within ten days
thereafter, the employing unit may petition the Board of
Appeals for a formal hearing, setting forth the grounds upon
which such refund or adjustment is claimed. The Board of
Appeals shall grant such hearing and shall notify the
petitioner of the time and place fixed for such hearing.
After such hearing, the Board of Appeals shall make such
order in the matter as may appear to it just and lawful, and
shall furnish a copy of such order to the petitioner.

(c) Any aggrieved employer may secure a judicial
review of the action of the Board of Appeals under
subsection (a) or (b) of this section or § 8 [(d)] (G) of
this article by appeal to the Superior Court of Baltimore
City, or to the circuit court of the county in which the
employer does business, as the case may be. The Board of
Appeals may be a party to such appeal. In any judicial
proceeding under this section, the findings of the Board of
Appeals as to the fact, if supported by evidence and in the
absence of fraud, shall be conclusive and the jurisdiction
of said court shall be confined to questions of law. An
appeal may be taken to the Court of Special Appeals in the
same manner, but not inconsistent with the provisions of
this article, as is provided in civil cases. It shall not
be necessary, in any judicial proceeding under this section,
to enter exceptions to the rulings of the Board of Appeals.
In the event a final judgment is rendered in favor of such
employer the Executive Director shall refund to such
employer, as provided in subsection (b) of this section, an
amount equal to the amount of contributions or interest
found by said court to have been invalid or illegally
collected.

20.

As used in this article, unless the context clearly
requires otherwise:

(q) (7) "Employment" includes[;]: