WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

second sentence of § 312(g), which related to refund
claims for income tax withheld, and the first clause
of § 310(a), which related to refund claims for income
tax, are deleted as unnecessary in light of subsection
(a) of this section.

The first sentence of former Art. 81, § 215 as it
related to county and municipal corporation tax, fee,
charge, interest or penalty appears as Art. 24, §
9-710.

Defined terms: "Alcoholic beverage tax" § 1-101
"Comptroller" § 1-101 "Motor fuel tax" § 1-101
"Income tax" § 1-101 "Maryland estate tax" § 1-101
"Person" § 1-101 "Sales and use tax" § 1-101
"Tobacco" § 1-101

13-902. FORM OF CLAIM.

A CLAIM FOR REFUND SHALL BE:

(1)  MADE IN THE FORM AND VERIFIED IN THE MANNER THAT
THE TAX COLLECTOR REQUIRES; AND

(2)  SUPPORTED BY THE DOCUMENTS THAT THE TAX COLLECTOR
REQUIRES, INCLUDING ORIGINAL INVOICES SHOWING ALCOHOLIC BEVERAGE
AND MOTOR FUEL PURCHASES.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence of
former Art. 81, § 215, as it related to the form of
refunds under this article, and the requirement that
original invoices be submitted in support of a claim
in the second clause of former Art. 2B, § 141(b) and
in former Art. 56, § 151(a).

The defined term "tax collector" is substituted for
the former reference to the "Comptroller, or the chief
fiscal officer of the county or municipality, as the
case may be", for clarity.

Former Art. 2B, § 141(d)(2)(i)2., the second sentence
of (a), and the references, in (b) and (c), to the
form of alcoholic beverage tax refund claims, former
Art. 56, § 151(b)(l)(i) and (iii), the second sentence
of (a), and the second sentence of (c) and the first
sentence and the first clause of the third sentence of
§ 151A(a), as those provisions related to the form of
fuel tax refund claims, and the first clause of the
first sentence of former Art. 81, § 310(b), as it
related to the form of income tax refund claims, the
first sentence of § 348(a) and § 399, as that clause
and section related to the form of a sales and use tax
refund claim, the first clause of the first sentence
of § 414(b), as it related to the form of a motor

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