WILLIAM DONALD SCHAEFER, Governor

Ch. 2

62A, § 5, and former Art. 81, § 348(c), the second
sentence of § 218, and the second clause of the second
sentence of § 310.

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
348(b)(2) and the first clause of the second sentence
of § 310(c).

Subsection (d) of this section is new language derived
without substantive change from the fifth sentence of
former Art. 81, § 218.

In subsections (a) and (c) of this section, the former
cross-references to the interest "rates determined
under § 204 of this article" are deleted as
unnecessary in light of § 13-604(a) of this subtitle.

In subsection (a) of this section, the former
limitation "if no appeal is pending" is deleted as
unnecessary in light of the reference to a claim as
"approved".

In subsection (b)(1)(i) of this section, the word
"claimant" is substituted for the former word
"taxpayer", for clarity.

Also in subsection (b)(l)(i) of this section, the
former phrase "in whole or in part" is deleted as
surplusage.

Also in subsection (b)(l)(i) of this section, the
former reference to tax refunds "now pending or
subsequently filed pursuant to this section" is
deleted as surplusage.

In subsection (c) of this section, the reference to
the "financial institution franchise tax" is added to
state expressly that which only was implied by former
Art. 81, §§ 128(f) and 128A(e)(4), which extended
provisions relating to the income tax to the financial
institution franchise tax.

In subsection (d) of this section, the former
exceptions for refunds of "sales and use taxes" and
"income taxes" are deleted in light of the express
provisions for interest on refunds of those taxes.
Similarly, the former exception for refunds of "motor
vehicle fuel taxes", as that exception related to the
"motor fuel tax" is deleted. The "motor carrier tax",
which does not provide for interest on refunds is
retained as subsection (d)(2) of this section.

The Tax - General Article Review Committee notes, for
consideration of the General Assembly, that it may

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