WILLIAM DONALD SCHAEFER, Governor                   Ch. 732

Chapter ___ does not become effective, this Act shall be null and

void without the necessity of further action by the General
Assembly.

Approved June 2, 1987.

CHAPTER 732

(House Bill 1293)

AN ACT concerning

Taxation - Procedures - Appeals

FOR the purpose of permitting appeals to the Maryland Tax Court
from certain tax assessments and certain final
determinations; requiring that an appeal be taken within a
certain time; and making this Act contingent upon the
passage of another Act.

BY adding to

Article 81 - Revenue and Taxes

Section 472 and 473 to be under the new subtitle "Tax

Procedures"
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:

Article 81 - Revenue and Taxes

TAX PROCEDURES

472. RESERVED.

473.

NOTWITHSTANDING ANY OTHER PROVISION OF LAW, NOT LATER THAN
30 DAYS FROM THE DATE A NOTICE OP-ASSESSMENT IS MAILED, A PERSON
WHO IS AGGRIEVED BY THE ACTION IN THE NOTICE MAY APPEAL TO THE
MARYLAND TAX COURT FROM:

(1) A FINAL DETERMINATION RELATIVE TO:

(I) THE ADMISSIONS AND AMUSEMENT TAX;

(II) THE RETAIL SALES TAX;

- 3305 -