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Ch. 369
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1182
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LAWS OF MARYLAND
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(a) Whenever any person, copartnership, or corporation
shall have erroneously or mistakenly paid to the Comptroller more
money for motor vehicle fuel tax or other fees or charges, than
was properly and legally payable, or shall have paid any motor
vehicle fuel taxes which were erroneously or illegally assessed
or collected, or penalties or interest thereon collected without
authority, or in any other manner wrongfully collected without
authority or in any other manner wrongfully collected, he may
file with the office of the Comptroller a written claim for the
refund thereof. The [Gasoline Tax Division] MOTOR VEHICLE FUEL
TAX DIVISION of the office of the Comptroller shall investigate
the merits of such claims, and the taxpayer filing the same shall
be entitled to a hearing thereon pursuant to § 156A of this
article. Such claim for refund shall be in such form, verified
in such manner, contain such information, and be supported by
such documents as may be prescribed by the Comptroller and shall
be filed within three (3) years from the date of the payment of
the motor vehicle fuel taxes, fees, charges, penalties or
interest for which refund is requested.
(b) If after investigation and hearing the [Gasoline Tax
Division] MOTOR VEHICLE FUEL TAX DIVISION determines that such
claim is just and proper and should be allowed, in whole or in
part, it shall so indicate and shall forward the claim to the
Comptroller for approval. If approved, the claim for refund shall
be allowed; provided, however, that no claim for refund shall be
allowed as to any taxes, fees, charges, penalties or interest
paid more than three (3) years prior to the filing of such claim
for refund. If the Comptroller refuses to approve the claim, the
claim shall be disallowed and notice of such action shall be
forwarded to the taxpayer by the [Gasoline Tax Division] MOTOR
VEHICLE FUEL TAX DIVISION in writing. The [Gasoline Tax Division]
MOTOR VEHICLE FUEL TAX DIVISION shall, also, notify the taxpayer
if for any reason there is a delay in paying an approved claim.
156A.
(a) The Maryland gasoline tax and fraud enforcement unit is
created as a unit within the [Gasoline Tax Division] MOTOR
VEHICLE FUEL TAX DIVISION of the Comptroller's office. The
enforcement unit has the staff provided in the budget.
157H-1.
(a) Every material, fluid, substance, or other additive
introduced into gasoline or special fuels after such products
have been received in this State shall be registered by the
person making the first sale in this State, with the [Gasoline
Tax Division] MOTOR VEHICLE FUEL TAX DIVISION of the
Comptroller's office. The registration shall include the trade
name, trademark, quantitative analysis, manufacturer,
manufacturer's trade name or other identification of the
additive, and formula as to amount per gallon blended into the
gasoline or special fuel.
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