HARRY HUGHES, Governor

1541

FOR the purpose of enabling the Comptroller to examine and
audit returns under the admissions and amusement tax
provisions and to assess for taxes due in excess of the
return; providing for notice of the assessment and for
certain hearings and determinations on the assessment
and on its refund; and providing for appeals to the
Maryland Tax Court.

BY adding to

Article 81 — Revenue and Taxes

Section 407A

Annotated Code of Maryland

{1975 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

407A.

(A)    THE COMPTROLLER SHALL EXAMINE AND AUDIT AS SOON
AS PRACTICABLE THE RETURNS THAT HE CONSIDERS NECESSARY FOR
ENFORCEMENT OF THIS SUBTITLE.

(B)    IF THE COMPTROLLER DETERMINES THAT THE AMOUNT OF
TAX DUE EXCEEDS THE AMOUNT OF TAX RETURNED, THE COMPTROLLER
SHALL:

(1)    ASSESS THE TAXPAYER FOR THE EXCESS AMOUNT;
AND

(2)    MAIL TO THE TAXPAYER, AT HIS LAST KNOWN
ADDRESS, A NOTICE OF ASSESSMENT.

(C)    (1) WITHIN 30 DAYS AFTER A NOTICE OF ASSESSMENT
IS MAILED, A TAXPAYER MAY APPLY TO THE COMPTROLLER FOR A
REVISION OF THE ASSESSMENT.

(2)    IF A TAXPAYER DOES NOT APPLY FOR A REVISION
WITHIN THE 30-DAY PERIOD, THE ASSESSMENT BECOMES FINAL.

(3)    THE COMPTROLLER MAY NOT CONSIDER:

(I)    ANY APPLICATION FOR REVISION MADE
AFTER THE 30-DAY PERIOD; OR

(II)   IF A TAXPAYER PAYS THE ASSESSMENT,
ANY APPLICATION FOR REFUND OF THE ASSESSMENT MADE AFTER THE
30-DAY PERIOD.

(4) THE COMPTROLLER SHALL ACT PROMPTLY ON ANY
APPLICATION FOR REVISION OR FOR REFUND MADE WITHIN THE