HARRY HUGHES, Governor

575

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 8, 1984.

CHAPTER 158

(House Bill 102)

AN ACT concerning

Revenue and Taxes - Refunds

FOR the purpose of requiring that persons appealing to the
Maryland Tax Court from any final action disallowing, in
whole or in part, a claim for refund, file the appeal within
a certain time; and requiring that appeals from claims
deemed to have been disallowed to be filed within a certain
time.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 217

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

217.

The person filing a claim for refund shall be entitled to
appeal from any final action taken under the provisions of § 216
of this subtitle in disallowing any claim for refund, in whole or
in part, to the Maryland Tax Court, PROVIDED THAT SUCH APPEAL BE
FILED WITHIN 30 DAYS FROM THE RECEIPT OF NOTICE OF SUCH
DISALLOWANCE, and from the action of the Maryland Tax Court may
appeal to the courts of this State, in the same manner as appeals
are permitted from any other action of the Maryland Tax Court
under the provisions of this article. If a claim for refund is
neither allowed nor disallowed within 6 months from the date of
filing of the claim, the claim may be deemed by the person filing
it to have been finally disallowed and such person may file an
appeal to the Maryland Tax Court under this section[.] ,
PROVIDED THAT SUCH APPEAL BE FILED WITHIN 30 DAYS FROM THE
EXPIRATION OF THE SAID 6-MONTH PERIOD.