HARRY HUGHES, Governor

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SECTION 4. AND BE IT FURTHER ENACTED, That employers shall
comply with all provisions of this subtitle no later than May 25,
1986.

SECTION 5. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 15, 1984.

CHAPTER 365

(Senate Bill 773)

AN ACT concerning

Revenue and Taxes - Application for Refund

FOR the purpose of altering the period during which a vendor or a
taxpayer may file, under certain circumstances, to the
Comptroller for a tax refund; and providing for a certain
effective date and certain applicability.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 348

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

348.

Whenever any vendor has refunded a tax paid by a purchaser,
as provided in § 347 of this subtitle, or whenever any taxpayer
has erroneously, illegally or unconstitutionally paid the tax
imposed by this subtitle, except pursuant to an assessment made
under §§ 344, 345 or 346 and except to final determinations under
§§ 351 or 352 of this subtitle, the Comptroller shall refund such
tax if application therefor shall be made in writing within
[three] 4 years from the payment of the tax stating the ground or
grounds for refund. Such application may be made by the person
upon whom the tax was imposed or by any vendor who collected and
paid such tax to the Comptroller if the vendor establishes to the
satisfaction of the Comptroller, under such regulations as he may
prescribe, that the tax was paid on a sale which had been
rescinded or cancelled or was erroneously, illegally or