Ch. 569                                          LAWS OF MARYLAND

(I)  IN an amount that the Comptroller
[approves] APPROVES; and

(II)  with a date certain for coverage during
the collection period.

13-840.

[(c) A person aggrieved by the final determination of the
Comptroller may appeal to the appropriate circuit court in the
manner allowed under Title 10, Subtitle 2 of the State Government
Article.]

13-901.

(c) (1) A claim for refund of income tax may be filed by a
claimant whose Maryland taxable income is decreased as a result
of a federal contract renegotiation under § 1481 of the Internal
Revenue Code.

(2) A CLAIM FOR REFUND OF INCOME TAX UNDER THIS
SUBSECTION OR SUBSECTION (A) OF THIS SECTION MAY BE FILED:

(I) BY THE CLAIMANT; OR

(II) ON BEHALF OF THE CLAIMANT, BY A PERSON
ALLOWED TO FILE A RETURN UNDER § 10-808 OF THIS ARTICLE.

(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) of this article], IF:

(1)  THE CLAIMANT HAS PROVIDED THE SECURITY REQUIRED
FOR A MOTOR CARRIER UNDER § 13-825 OF THIS TITLE; OR

(2)  THE COMPTROLLER HAS AUDITED THE RECORDS OF THE
CLAIMANT.

13-905.

(a) Subject to the additional provisions under this
section, a tax collector shall pay any claim for refund that has
been allowed by the tax collector [unless] UNLESS:

(1)  the claimant has not paid all other taxes, fees,
or charges payable to the State[.]; OR

(2) THE AMOUNT OF THE REFUND DUE IS LESS THAN $1.

(b)[(1) The Comptroller may not pay a claim for refund of
financial institution franchise tax or income tax if the]; OR

(2) THE amount of the refund due is less than $1.

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