WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

treated as persons. See the revisor's note to §
13-101(b) of this title.

In subsection (a) of this section, the former
reference to the date of "delivery ... (whichever is
earlier)" is deleted as unnecessary to reflect that it
is the practice of the Department, and of other tax
collectors, to mail rather than to hand deliver
notices of assessment.

Also in subsection (a) of this section, the former
reference to mailing a notice "to the taxpayer's last
known address", is deleted as unnecessary in light of
§ 1-202 of this article.

Also in subsection (a) of this section, the former
word "abatement" is deleted as included in the word
"revision".

In subsection (d)(1) and (2)(ii)l. of this section,
the duty to "act" on an application is substituted for
the former words "affirm, abate or modify such
assessment" and "take such action ... as it shall deem
proper", for brevity and clarity.

In subsection (d)(2)(ii)2. of this section, the power
to "assess any additional tax, penalty, and interest
due" is substituted for the former words "levying of
an additional assessment for any additional taxes
found to be due by the applicant up to the date of
application", for clarity and brevity.

Former Art. 81, § 407A(c)(3)(i) and the second clause
of the second sentence of § 351(a)(1), both of which
prohibited the Comptroller from considering an
untimely application for revision or claim for refund,
are deleted as unnecessary in light of the limitations
specified for filing the application or claim.

The fourth sentence of former Art. 81, § 259(b), which
provided that, absent administrative appeal, no
further appeal may be had, is deleted as unnecessary
in light of § 13-514 of this title.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "Department" § 1-101
"Governmental unit" § 13-101 "Person" § 1-101
"Public service company franchise tax" § 1-101
"Sales and use tax" § 1-101 "Tax collector" § 13-101
"Tobacco tax" § 1-101

13-509. FORMAL HEARING FOR ADMISSIONS AND AMUSEMENT, SALES AND
USE, OR TOBACCO TAX.

(A) REQUEST.

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