Ch. 2

LAWS OF MARYLAND

(1)  CONSIDER THE CLAIM AS BEING DISALLOWED; AND

(2)  APPEAL THE DISALLOWANCE TO THE TAX COURT.

REVISOR'S NOTE: Subsection (a)(1) of this section is new
language substituted for former Art. 81, § 479(2),
which provided for appeals from taxes other than those
enumerated in subsection (a)(3) of this section, for
clarity. The substituted language does not list the
public service company franchise tax, to which
subsection (a)(2) of this section applies.

Subsection (a)(2) of this section is new language
derived without substantive change from former Art.
81, § 259(c).

Subsection (a)(3) of this section is new language
derived without substantive change from former Art.
81, § 479(1).

Subsection (a)(4) of this section is new language
added as a general reference to present ET § 5-504(a).

Subsection (a)(5) of this section is new language
derived without substantive change from former Art.
62A, § 3(b)(4) and former Art. 81, § 176A(f).

Subsection (a)(6) of this section is new language
substituted for former Art. 81, § 462(c), which
provided for "judicial review ... by availing himself
of ... § 352". The referenced § 352, in turn,
provided for appeals to the Tax Court.

Subsection (a)(7) of this section is new language
derived without substantive change from the first
clause of the first sentence of former Art. 56, §
151A(c) and the first and second clauses of the first
sentence of former Art. 81, § 217 and the first clause
of § 310(e).

Subsection (b) of this section is new language derived
without substantive change from the second sentences
of former Art. 56, § 151A(c) and of former Art. 81, §
217.

In the introductory language of subsection (a) of this
section, the reference to a person or governmental
unit as being "aggrieved" by a determination is
substituted for the former references to a person
"filing a claim for refund" and being "dissatisfied"
with an action, for clarity.

In subsection (a)(7) of this section, the former words
"in whole or in part" are deleted as surplusage.

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