WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(A) IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS SECTION AND
SUBJECT TO § 13-514 OF THIS SUBTITLE, WITHIN 30 DAYS AFTER THE
DATE ON WHICH A NOTICE IS MAILED, A PERSON OR GOVERNMENTAL UNIT
THAT IS AGGRIEVED BY THE ACTION IN THE NOTICE MAY APPEAL TO THE
TAX COURT FROM:

(1)  AN ASSESSMENT FOR:

(I)  THE ALCOHOLIC BEVERAGE TAX;

(II)  THE BOXING AND WRESTLING TAX;

(III) THE FINANCIAL INSTITUTION FRANCHISE TAX;

(IV)  THE INCOME TAX;

(V)  THE MARYLAND ESTATE TAX;

(VI)  THE MOTOR CARRIER TAX;

(VII)  THE MOTOR FUEL TAX; OR

(VIII)  THE SAVINGS AND LOAN ASSOCIATION
FRANCHISE TAX;

(2)  A FINAL DETERMINATION UNDER § 13-508 OF THIS
SUBTITLE FOR THE PUBLIC SERVICE COMPANY FRANCHISE TAX;

(3)  A FINAL DETERMINATION UNDER § 13-509 OF THIS
SUBTITLE FOR:

(I)  THE ADMISSIONS AND AMUSEMENT TAX;

(II)  THE SALES AND USE TAX; OR

(III)  THE TOBACCO TAX;

(4)  AN INHERITANCE TAX DETERMINATION BY A REGISTER
UNDER § 5-504 OF THE ESTATES AND TRUST ARTICLE;

(5)  A DENIAL OF AN ALTERNATIVE PAYMENT SCHEDULE FOR
INHERITANCE TAX OR MARYLAND ESTATE TAX;

(6)  A FINAL DETERMINATION UNDER § 13-840 OF THIS
TITLE FOR THE TOBACCO TAX; OR

(7)  A DISALLOWANCE OF A CLAIM FOR REFUND OF TAX UNDER
§ 13-904 OF THIS TITLE.

(B) EXCEPTION WHEN NO ACTION TAKEN ON CLAIM FOR REFUND.

IF A TAX COLLECTOR DOES NOT MAKE A DETERMINATION ON A CLAIM
FOR REFUND WITHIN 6 MONTHS AFTER THE CLAIM IS FILED, THE CLAIMANT
MAY:

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