Ch. 2

LAWS OF MARYLAND

(B)  FAILURE TO SUBMIT TIMELY APPLICATION OR CLAIM.

IF A PERSON OR GOVERNMENTAL UNIT FAILS TO SUBMIT AN
APPLICATION FOR REVISION OR CLAIM FOR REFUND WITHIN THE TIME
ALLOWED IN SUBSECTION (A) OF THIS SECTION, THE ASSESSMENT BECOMES
FINAL.

(C)  ACTION BY COMPTROLLER.
THE COMPTROLLER PROMPTLY SHALL:

(1)  ACT ON A PERSON'S OR GOVERNMENTAL UNIT'S
ADMISSIONS AND AMUSEMENT TAX, SALES AND USE TAX, OR TOBACCO TAX
APPLICATION FOR REVISION OR CLAIM FOR REFUND UNDER SUBSECTION (A)
OF THIS SECTION; AND

(2)  MAIL THE PERSON OR GOVERNMENTAL UNIT A NOTICE OF
THE ACTION.

(D)  ACTION BY DEPARTMENT.
THE DEPARTMENT PROMPTLY:

(1)  SHALL ACT ON A PERSON'S PUBLIC SERVICE COMPANY
FRANCHISE TAX APPLICATION FOR REVISION UNDER SUBSECTION (A) OF
THIS SECTION; OR

(2)  (I) SHALL HOLD AN INFORMAL HEARING AFTER GIVING
REASONABLE NOTICE TO THE PERSON; AND

(II) AFTER THE HEARING:

1.  SHALL ACT ON THE APPLICATION FOR
REVISION; AND

2.  MAY ASSESS ANY ADDITIONAL TAX,
PENALTY, AND INTEREST DUE; AND

(3)  SHALL MAIL TO THE PERSON A NOTICE OF FINAL
DETERMINATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
351(a)(2), (3), and the first sentence and the first
clause of the second sentence of (1), § 407A(c)(l),
(2), (3)(ii), and (4), the first through third
sentences of § 259(b) and, as they extended former §
351 to the former use tax and the tobacco tax, §§ 399
and 462(a).

In subsections (a) through (c) of this section, the
defined term "governmental uni[t]" is added to clarify
that, with respect to the admissions and amusement tax
and the sales and use tax, governmental units are

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