Ch. 553                                    LAWS OF MARYLAND

Article 56 - Licenses

142.

(c) Upon cancellation of a license or exemption certificate
by the Comptroller pursuant to subsections (a) or (b) of this
section, the Comptroller shall notify such licensee or holder of
an exemption certificate in writing of such cancellation by
certified mail, return receipt requested, bearing a postmark from
the United States Postal Service, to the last known address of
such licensee or holder of an exemption certificate appearing in
the files of the Comptroller. Any licensee whose license has
been canceled or any holder of an exemption certificate whose
exemption certificate has been canceled may appeal to the
[Maryland Tax Court as provided in § 229 of Article 81] CIRCUIT
COURT OF' APPROPRIATE JURISDICTION. Such appeal must be taken
within 30 days after the mailing date of notice of cancellation.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1987 and applies to a license or exemption
certificate cancellation on or after that date.

Approved May 14, 1987.

CHAPTER 553

(House Bill 1273)

AN ACT concerning

Tobacco Tax - Revenue Distribution

FOR the purpose of providing that, for certain tobacco tax
revenue distribution purposes, the population figures used
in the computation shall be the most recent applicable
ones, rather than those as of January and July of each year.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 460(a)

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

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

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