HARRY HUGHES, Governor
73
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
304.
(d) If any return required by this subtitle is not filed as
herein required, the Comptroller is authorized to make an
estimate of the income of the taxpayer and of the amount of tax
due under this subtitle from any information in his possession
and to assess the tax at not more than twice the amount estimated
to be due [and,] after notice to the taxpayer and demand made for
the return required under this subtitle [within fifteen (15) days
from the date of said assessment, such assessment shall become
final and irrevocable and shall be collected in the manner
prescribed by § 322 of this subtitle or in any manner authorized
by law for the collection of taxes due and owing to the State of
Maryland].
310.
(e) Any person filing a claim for refund pursuant hereto,
which claim has been disallowed by the Comptroller, in whole or
in part, shall within thirty (30) days from the receipt of notice
of such disallowance, be entitled to appeal to the Maryland Tax
Court 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 [except where the disallowance of
said refund is attributable to limitations in which event no
appeal, as herein provided, shall be allowed].
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.
Approved April 10, 1984.
CHAPTER 35
(House Bill 298)
AN ACT concerning
Property Tax - Repeal of Obsolete Provisions
FOR the purpose of repealing obsolete provisions in the property
tax laws relating to homestead property and to assessments
of underground gas storage in Prince George's County.
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