WILLIAM DONALD SCHAEFER, Governor

Ch. 2

In subsection (b) of this section, the words
"similarly recognizes and enforces" are substituted
for the former words "extends a like comity", for
clarity.

In subsection (c)(1) of this section, the word
"reciprocating" is substituted for the former words
"such other", for clarity.

Defined term: "State" § 1-101

13-505. RESTRICTION ON JUDICIAL PROCEDURES FOR SALES AND USE
TAX.

A COURT MAY NOT ISSUE AN INJUNCTION, WRIT OF MANDAMUS, OR
OTHER PROCESS AGAINST THE STATE OR ANY OFFICER OR EMPLOYEE OF THE
STATE TO ENJOIN OR PREVENT THE COLLECTION OF THE SALES AND USE
TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first clause of
former Art. 81, § 350 and, as it extended provisions
of the former retail sales tax to the former use tax,
§ 399.

The former words "legal or equitable" are deleted as
redundant.

The second clause of former Art. 81, § 350, which
prohibited an action that is not authorized under this
subtitle, is deleted as surplusage.

Defined term: "Sales and use tax" § 1-101

13-506. RESERVED.

13-507. RESERVED.

PART III. APPEALS GENERALLY.

13-508. ADMISSIONS AND AMUSEMENT, PUBLIC SERVICE COMPANY
FRANCHISE, SALES AND USE, OR TOBACCO TAX ASSESSMENT.

(A) APPLICATION OR CLAIM.

WITHIN 30 DAYS AFTER THE DATE ON WHICH A NOTICE OF
ASSESSMENT OF THE ADMISSIONS AND AMUSEMENT TAX, PUBLIC SERVICE
COMPANY FRANCHISE TAX, SALES AND USE TAX, OR TOBACCO TAX IS
MAILED, A PERSON OR GOVERNMENTAL UNIT AGAINST WHICH THE
ASSESSMENT IS MADE MAY SUBMIT TO THE TAX COLLECTOR:

(1)  AN APPLICATION FOR REVISION OF THE ASSESSMENT; OR

(2)  EXCEPT FOR THE PUBLIC SERVICE COMPANY FRANCHISE
TAX, IF THE ASSESSMENT IS PAID, A CLAIM FOR REFUND.

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