WILLIAM DONALD SCHAEFER, Governor Ch. 569

(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)] (B) The Comptroller may not pay a refund of
excess motor carrier tax credit unless[:

(1)  the motor carrier has provided a bond under §
13-825 of this title;

(2)  the Comptroller has audited the records of the
motor carrier; or

(3)] the motor carrier has complied with Title 9,
Subtitle 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.

[(d)] (C) For a claim of refund for sales and use tax,
the Comptroller shall either:

(1)  pay the refund; or

(2)  allow a credit of the amount of the refund on
subsequent sales and use tax payments due from the claimant.

SECTION 2. AND BE IT FURTHER ENACTED, That Section(s)
13-208, 13-601(e), 13-811(a) through (d), and 13-812,
respectively, of Article - Tax - General, of the Annotated Code

of Maryland (as enacted by Chapter ____ (S.B. 1) of the Acts of

the General Assembly of 1988) be renumbered to be Sections
13-207, 13-606, 13-810(a) through (d), and 13-811, respectively.

SECTION 3. AND BE IT FURTHER ENACTED, That Section(s)
13-403, 13-407, and 13-410 through 13-415, respectively, of
Article - Tax - General, of the Annotated Code of Maryland (as

enacted by Chapter ____ (S.B. 1) of the Acts of the General

Assembly of 1988 and as renumbered by Chapter ____ (S.B. 2) of

the Acts of the General Assembly of 1988) be renumbered to be
Section(s) 13-404, 13-406, and 13-408 through 13-413,
respectively.

SECTION 4. AND BE IT FURTHER ENACTED, That Section(s)
13-103(c) of the Tax - General Article of the Annotated Code of

Maryland (as enacted by Chapter______(S.B. 1) of the Acts of the

General Assembly of 1988), as added by this Act, be repealed.

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