Ch. 2

LAWS OF MARYLAND

carrier tax refund claim, and § 441A(b)(l), (2), and
(3), as it related to the form of a tobacco tax
refund claim, are deleted as unnecessary in light of
this section.

The third sentence of former Art. 81, § 215, as it
related to refunds of county and municipal taxes,
appears as Art. 24, § 9-711(a).

13-903. TIME FOR FILING CLAIM.

A CLAIM FOR REFUND SHALL BE FILED WITHIN THE TIME REQUIRED
UNDER § 13-1104 OF THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the second sentence of former Art. 81, § 216, as it
related to the time for filing a claim for refund
under this article. This section is rephrased as an
affirmative requirement, for clarity.

The reference to "§ 13-1104 of this title" is
substituted for the former reference to a 3 year
period to indicate that exceptions exist under the
limitations subtitle.

The second clause of the second sentence of former
Art. 81, § 216, as it related to refunds of county and
municipal corporation taxes, now appears as Art. 24, §
9-711(b).

13-904. DETERMINATION ON CLAIM.

(A)  INVESTIGATION AND HEARING REQUIRED.
THE TAX COLLECTOR SHALL:

(1)  INVESTIGATE EACH CLAIM FOR REFUND; AND

(2)  CONDUCT A HEARING AT THE REQUEST OF THE CLAIMANT
PRIOR TO A FINAL DETERMINATION ON THE CLAIM.

(B)  NOTICE OF ACTION TAKEN ON CLAIM FOR REFUND.
THE TAX COLLECTOR SHALL GIVE THE CLAIMANT NOTICE OF:

(1)  THE DETERMINATION OF THE CLAIM FOR REFUND; AND

(2)  ANY DELAY IN PAYING AN ALLOWED CLAIM.

REVISOR'S NOTE: This section is new language derived
without substantive change from the fourth and fifth
sentences of former Art. 81, § 216 and the second
sentence of § 215, as those provisions relate to
determinations of refund claims under this article.

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