504

LAWS OF MARYLAND

Ch. 8

OF THIS SUBTITLE, TO THE ADDRESS SPECIFIED IN THE REQUEST.

(C)  RIGHT OF APPEAL.

ON OR BEFORE 30 DAYS FROM THE EARLIER OF THE DATE OF MAILING
OR DELIVERY OF THE NOTICE OF THE DETERMINATION, THE PERSON
AGAINST WHOM THE ACTION IS TAKEN UNDER SUBSECTION (B) OF THIS
SECTION MAY SUBMIT A WRITTEN APPEAL OF THE DETERMINATION TO THE
DEPARTMENT.

(D)  RESPONSE TO APPEAL.

WHEN THE DEPARTMENT RECEIVES AN APPEAL MADE UNDER SUBSECTION
(C) OF THIS SECTION, THE DEPARTMENT PROMPTLY SHALL:

(1)  AFFIRM, ABATE, OR MODIFY THE DETERMINATION; OR

(2)  NAME A DATE, AFTER REASONABLE NOTICE TO THE
APPLICANT, FOR AN INFORMAL HEARING ON THE DETERMINATION AND HOLD
THE HEARING.

(E)  DEPARTMENT ACTION AFTER HEARING.

AFTER THE HEARING, THE DEPARTMENT SHALL ACT ON THE APPEAL
WITH REASONABLE PROMPTNESS. THE DEPARTMENT MAY IMPOSE AN
ADDITIONAL DETERMINATION FOR ANY TAXES FOUND TO BE DUE FROM THE
APPELLANT BEFORE THE DATE OF THE APPEAL.

(F)  ACTION PREREQUISITE TO FURTHER APPEAL.

THE APPEAL UNDER SUBSECTION (C) OF THIS SECTION AND FINAL
ACTION BY THE DEPARTMENT UNDER SUBSECTION (D)(1) OR (E) OF THIS
SECTION ARE A PREREQUISITE FOR ANY FURTHER APPEAL.

REVISOR'S NOTE: This section is new language that repeats
the provisions of present Art. 81, § 259(a) and (b).

Subsection (a) of this section is revised as a
definition of "determination", for clarity.

In subsection (b)(2)(ii) of this section, the
reference to delivering or mailing notice "to the
address specified in the request" is substituted for
the present reference to delivering or mailing notice
"to the party or his agent, or attorney" to conform to
the provisions of § 14-507 of this subtitle.

In subsection (c) of this section, the word "appeal"
is substituted for the present word "apply", for
clarity. Similarly, in subsections (e) and (f) of
this section, the word "appeal" is substituted for the
present word "application", for clarity.

In subsection (e) of this section, the reference to
"imposing" an additional determination is substituted