WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(1)  BUYS ALCOHOLIC BEVERAGES THAT ARE EXEMPT UNDER §
5-104(B) OF THIS ARTICLE;

(2)  DISCONTINUES AN ALCOHOLIC BEVERAGE BUSINESS;

(3)  DISCONTINUES THE SALE AND DELIVERY IN THE STATE
OF ALCOHOLIC BEVERAGES IN CERTAIN CONTAINER SIZES; OR

(4)  HOLDS ALCOHOLIC BEVERAGES FOR SALE THAT:

(I)  ARE CONDEMNED BY AN AUTHORIZED OFFICIAL; OR

(II)  IF THE CLAIM IS $250 OR MORE, ARE LOST,
RENDERED UNMARKETABLE, OR DESTROYED IN THE STATE DUE TO FIRE,
FLOOD, OR OTHER DISASTER, OR DUE TO VANDALISM OR MALICIOUS
MISCHIEF, EXCEPT LOSS DUE TO THEFT.

(C)  INCOME TAX.

A CLAIM FOR REFUND OF INCOME TAX MAY BE FILED BY A CLAIMANT
WHOSE MARYLAND TAXABLE INCOME IS DECREASED AS A RESULT OF A
FEDERAL CONTRACT RENEGOTIATION UNDER § 1481 OF THE INTERNAL
REVENUE CODE.

(D)  MARYLAND ESTATE TAX.

A CLAIM FOR REFUND OF MARYLAND ESTATE TAX MAY BE FILED BY A
CLAIMANT RESPONSIBLE FOR PAYING THE TAX IF THE MARYLAND ESTATE
TAX IS DECREASED AS A RESULT OF:

(1)  A DECREASE IN THE FEDERAL ESTATE TAX ON THE
ESTATE; OR

(2)  AN INHERITANCE TAX PAYMENT MADE AFTER A MARYLAND
ESTATE TAX PAYMENT.

(E)  MOTOR CARRIER TAX.

A CLAIM FOR REFUND OF MOTOR CARRIER TAX MAY BE FILED BY A
CLAIMANT WHO HAS EXCESS MOTOR CARRIER TAX CREDIT AS PROVIDED
UNDER § 9-309(B) OF THIS ARTICLE.

(F)  MOTOR FUEL TAX.

(1) A CLAIM FOR REFUND OF MOTOR FUEL TAX MAY BE FILED
BY A CLAIMANT WHO PAYS THE TAX ON:

(I) AVIATION FUEL, AS DEFINED IN § 9-101 OF
THIS ARTICLE, THAT IS:

1.  DISPENSED TO AIRCRAFT BY AN AIRCRAFT
MANUFACTURING COMPANY LOCATED IN THE STATE; OR

2.  USED:

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