3558

LAWS OF MARYLAND

Ch. 615

(c) All claims for a refund of income tax paid
pursuant to this subtitle, and which may be 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 nine percent per
annum] DETERMINED UNDER SECTION 204 OF THIS ARTICLE shall be
paid on such amounts refunded accounting from the date the
return required under this subtitle was due to be filed, but
interest may not be paid on tax refunds now pending or
subsequently filed pursuant to this section 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 may interest be paid on any tax refund 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. If additional amounts are
found to be due after the return has been filed, such
amounts shall be subject to interest at [nine percent per
annum] A RATE DETERMINED UNDER. SECTION 204 OF THIS ARTICLE
from the time the return was originally due until payment is
actually made to the Comptroller.

318.

If any tax imposed by this subtitle is not paid when
due, the taxpayer who is liable for its payment shall pay an
additional tax as a penalty. The penalty may not exceed 10
percent of the tax due, plus interest at the rate [of 3/4
percent of the tax due] DETERMINED UNDER SECTION 204 OF THIS
ARTICLE for each month the tax remains unpaid. No interest
may be assessed on the tax which is due as a penalty.

344.

(a) If a taxpayer fails to file any return or pay the
tax when due as required by this subtitle, there shall be
assessed against him, in addition to the tax due, a penalty
of 10 percent of the tax due, plus interest at the rate [of
3/4 of 1 percent] DETERMINED UNDER SECTION 204 OF THIS
ARTICLE [per month or fraction of a month] from the time the
tax was due until paid. Whenever any person fails to file a
return within 10 days of notice or demand by the
Comptroller, the Comptroller shall compute the tax from the
best information available, which determination shall be
prima facie correct.