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WILLIAM DONALD SCHAEFER, Governor Ch. 110
(e) A claim for refund of motor carrier tax may be filed by
a claimant who has excess motor carrier tax credit as provided
under [ § 9-309 (b)] § 9-214(B) of this article.
13-905.
(b) (1) The Comptroller may not pay a claim for refund of
financial institution franchise tax or income tax if the amount
of the refund due is less than $1.
(2) IF A CLAIM FOR REFUND OF INCOME TAX IS BASED ON A
RETURN THAT IS FILED JOINTLY BY THE PERSONAL REPRESENTATIVE AND
SURVIVING SPOUSE OF A DECEDENT, THE COMPTROLLER SHALL PAY THE
CLAIM TO THE ESTATE OF THE DECEDENT.
(c) The Comptroller may not pay a refund of excess motor
carrier tax credit unless:
(1) the motor carrier has provided a bond under §
[9-315] 13-825 of this [article] TITLE;
(2) the Comptroller has audited the records of the
motor carrier; or
(3) the motor carrier has complied with Title 9,
Subtitle [3] 2 of this article and regulations adopted under it
for a full registration year and the Comptroller, in the
Comptroller's discretion, allows the refund.
13-908.
If the [Comptroller] TAX COLLECTOR determines that
collection of financial institution franchise tax or income tax
is not warranted because of the administration and collection
costs involved, the [Comptroller] TAX COLLECTOR may abate the tax
or any interest, penalties or charges relative to the tax.
13-1001.
(a) A person who is required to file an admissions and
amusement tax return and who willfully fails to file the return
as required under Title 4 of this article is guilty of1 a
misdemeanor and, on conviction, is subject to a fine not
exceeding $500 or imprisonment not exceeding 6 months or both.
(b) A person who IS REQUIRED TO FILE A FINANCIAL
INSTITUTION TAX RETURN AND WHO willfully fails to file [a
financial institution tax] THE return [or an income tax return]
as required under Title 8 of this article is guilty of a
misdemeanor and, on conviction, is subject to a fine not
exceeding $5,000 or imprisonment not exceeding 5 years or both.
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