Ch. 110

LAWS OF MARYLAND

calendar YEAR 1965, and State aid in succeeding years on taxable
income in corresponding succeeding calendar years.

Article 19 - Comptroller

38.

Should any county or any incorporated city or town or taxing
district situated within this State fail or refuse to adopt or to
continue in use the uniform system of municipal financial
reporting applicable to it as provided in this subtitle, the
Comptroller, after notification by the Director of the Department
of Fiscal Services, of such failure or refusal shall be
authorized to order the discontinuance of payment of all funds,
grants or State aid which said county, incorporated city or town
or taxing district is entitled to receive under State law. This
section shall have specific reference to all funds, grants or
State aid which said county or incorporated city or town or
taxing district is entitled to receive under applicable
provisions of State law relating to the income tax, the tax on
racing, the recordation tax, the [tax on amusements] ADMISSIONS
AND AMUSEMENT TAX and the license tax.

39.

Should any county or incorporated city or town or taxing
district situated within this State fail or refuse to file with
the Department of Fiscal Services, within the time herein
prescribed the financial report or reports as provided in this
subtitle, the Comptroller, acting upon the advice of the Director
of the Department, shall be authorized to order the
discontinuance of payment of all funds, grants or State aids
which said county, incorporated city or town or taxing district
is entitled to receive under State law. This section shall have
specific reference to all funds, grants, or State aid which said
county, incorporated city or town or taxing district is entitled
to receive under applicable provisions of State law relating to
the income tax, the tax on racing, the recordation tax, the [tax
on amusements] ADMISSIONS AND AMUSEMENT TAX, and the license tax.

45.

(d) A person aggrieved by a final decision of the unit
concerning the validity of the debt or correctness of the amount
may appeal the decision [in accordance with the Administrative
Procedure Act] AS PROVIDED FOR CONTESTED CASES IN §§ 10-215 AND
10-216 OF THE STATE GOVERNMENT ARTICLE. If a person disputes a
denial of a claim for a refund by the Comptroller on grounds
other than the validity of the debt or the correctness of the
amount owed and that person also is appealing an adverse
determination of the Maryland Tax Court under [Article 81] §
13-532 OF THE TAX - GENERAL ARTICLE, then judicial review of both
decisions shall be consolidated.

- 1998 -