Ch. 2

LAWS OF MARYLAND

(3)  ARE CANCELLED BY THE COMPTROLLER;

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

(5)  MUTILATED OR DAMAGED, WHETHER OR NOT AFFIXED TO A
PACKAGE OF CIGARETTES.

REVISOR'S NOTE: Subsection (a)(1) and (2) of this section
is new language derived without substantive change
from the first sentence of former Art. 81, § 215, as
it related to State taxes, fees, charges, interest,
and penalties.

Subsection (a)(3) of this section is new language
added to avoid repetition of the phrase "in addition
to a claim under subsection (a) of this section".

Subsection (b)(1) of this section is new language
added to state that tax paid on the specific exempt
alcoholic beverage is refundable.

Subsection (b)(2) through (4) of this section is new
language derived without substantive change from
former Art. 2B, § 141(a)(1), (2), (6), and (d)(1) and
(2)(ii).

Subsection (c) of this section is new language
substituted for former Art. 81, § 310(f). This
substitution is made for clarity and brevity and to
avoid repetition of the description of circumstances
for federal adjustment, which are stated in "§ 1481 of
the Internal Revenue Code".

Subsection (d) of this section is new language derived
without substantive change from the third sentence of
former Art. 62A, § 5, and the first clause of the
fifth sentence, as it allowed a claim for refund.

Subsection (e) of this section is new language derived
without substantive change from the first clause of
former Art. 81, § 414(b).

Subsection (f) of this section is new language derived
without substantive change from former Art. 56, §§
151B, 151C, the first sentence of § 152, § 151(e),
and, as they related to grounds for exemption from
fuel tax and claiming of that exemption, the first
sentence of (a) the introductory phrase of (b)(l)(i)
and the first two clauses of (b)(l)(iii), and the
first clause of (c).

Subsection (g)(1) of this section is new language
added to state that tax paid on the specific exempt
sales is refundable.

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