WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Former Art. 81, §§ 318(e), 352, and 407A(e) and the
second sentence of § 309(d), which provided for
appeals to the Tax Court with respect to the
admissions and amusement tax, the former retail sales
tax, and the income tax, and, as it extended § 352 to
the former use tax, § 399 are deleted as surplusage.

Former Art. 81, § 217, as it related to county and
municipal corporation taxes, now appears as Art. 24, §
9-712(d).

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that
notwithstanding ET § 5-504(a), which allows appeals
from determinations of registers to the Tax Court,
inheritance tax appeals generally are made to the
Orphans' Court and from the Orphans' Court to the
Court of Special Appeals. This is the only instance
in which an appeal from the register's determination
is made to the Tax Court. The General Assembly may
wish to consider whether any register's actions should
be reviewed by the Orphans' Court or by the Tax Court.

The Committee also notes, for consideration of the
General Assembly, that the final determination of the
Comptroller with respect to an application for the
return of confiscated motor fuel is appealable to the
Circuit Court. See § 13-840 of this title. Under
subsection (a)(6) of this section, the Comptroller's
final determination with respect to the return of
confiscated cigarettes is appealable to the Tax Court.
The General Assembly may wish to conform these
provisions.

Defined terms: "Admissions and amusement tax" § 1-101

"Alcoholic beverage tax" § 1-101

"Boxing and wrestling tax" § 1-101

"Financial institution franchise tax" § 1-101

"Governmental unit" § 13-101

"Income tax" § 1-101 "Inheritance tax" § 1-101

"Maryland estate tax" § 1-101

"Motor carrier tax" § 1-101

"Motor fuel tax" § 1-101 "Person" § 1-101

"Public service company franchise tax" § 1-101

"Sales and use tax" § 1-101

"Savings and loan association franchise tax" § 1-101

"Tax collector" § 13-101 "Tax Court" § 13-501

"Tobacco tax" § 1-101

13-511. APPEAL TO COURT OF SPECIAL APPEALS FROM ORPHANS' COURT.

A REGISTER, ON BEHALF OF THE STATE, OR A PERSON IN INTEREST
MAY APPEAL TO THE COURT OF SPECIAL APPEALS FROM AN ORDER OR
DETERMINATION OF AN ORPHANS' COURT OR A COURT EXERCISING THE

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