HARRY HUGHES, Governor                                      3657

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 348

Annotated Code of Maryland

(1980 Replacement Volume and 1985 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.

(A)  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 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sale which had been rescinded or cancelled or was erroneously,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 unconstitutionally collected. The Comptroller may,
in lieu of any refund required to be made by this section, allow
credit therefor on subsequent payments due from the applicant.

(B)  THE COMPTROLLER SHALL PAY INTEREST ON ANY REFUND UNDER
THIS SECTION:

(1)  AT THE RATE LEVIED FOR A DEFICIENCY ASSESSMENT
UNDER § 345(A) OF THIS SUBTITLE; AND

(2) FROM THE DATE THAT THE COMPTROLLER RECEIVED THE
APPLICATION FOR REFUND.

(2) BEGINNING 30 DAYS AFTER THE COMPTROLLER HAS
RECEIVED A DOCUMENTED CLAIM FOR REFUND.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

The Honorable Melvin A. Steinberg
President of the Senate

May 27, 1986