WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Subsection (g)(2) of this section is new language
derived without substantive change from the second
sentence and the first clause of the first sentence of
former Art. 81, § 348(a) and § 399, as it related to
refunds on rescinded or cancelled sales.

Subsection (h) of this section is new language derived
without substantive change from former Art. 81, §
441A(a) and (b)(4).

In the introductory language of subsection (a) of this
section, the defined term "tax collector" is
substituted for the former word "agency".
Accordingly, the reference to the tax collector "who
collects the tax" is substituted for the former
reference to a payment to "any State, county or
municipal agency authorized to collect the same".

Also in the introductory language of subsection (a) of
this section, the word "claimant" is substituted for
the former word "person", for clarity.

In subsection (a)(1) and (2) of this section, the
phrase "under this article" is added to clarify that
those provisions apply to any payment under this
article.

In subsection (a)(1) of this section, the former word
"mistakenly" is deleted as included in the word
"erroneously", for clarity.

In subsection (a)(2) of this section, the former
reference to a collection "without authority" is
deleted as unnecessary in light of the use of the
words "erroneously, illegally, or wrongfully
collected".

In the introductory language of subsection (b) of this
section, the term "alcoholic beverage tax" is
substituted for the former words "any excise taxes
paid under this article", for clarity.

In subsection (b) of this section, the former words
"breakage ... or other damage" and "casualty" are
deleted as surplusage.

In subsection (d) of this section, the term "claimant
responsible for paying the tax" is substituted for the
former term "executor", for clarity.

Also in subsection (d) of this section, the former
reference to a claim for refund "because of
demonstrable error in the 'Maryland estate tax
return'", is deleted as included in subsection (a) of
this section.

- 597 -