Ch. 2                                    LAWS OF MARYLAND

FULL REGISTRATION YEAR AND THE COMPTROLLER, IN THE COMPTROLLER'S
DISCRETION, ALLOWS THE REFUND.

(D) SALES AND USE TAX.

FOR A CLAIM OF REFUND FOR SALES AND USE TAX, THE COMPTROLLER
SHALL EITHER:

(1)  PAY THE REFUND; OR

(2)  ALLOW A CREDIT OF THE AMOUNT OF THE REFUND ON
SUBSEQUENT SALES AND USE TAX PAYMENTS DUE FROM THE CLAIMANT.

REVISOR'S NOTE: Subsection (a) of this section is new
language derived without substantive change from
former Art. 81, § 219, the first sentence of § 218,
and the first clause of the second sentence of § 216.

Subsection (b) of this section is new language derived
without substantive change from the reference to
refund payment limitation in former Art. 81, § 310(a)
and, as it related to refund payment limitations, §
128A(e)(3).

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

Subsection (d) of this section is new language derived
without substantive change from the third sentence of
former Art. 81, § 348(a) and § 399, as it related to
payment.

The introductory phrase of subsection (a) of this
section, "[s]ubject to the additional provisions of
this section", is added to indicate that other
requirements must be met for refunds of some taxes.

In subsection (a) of this section, the former
reference to refunds "of special taxes, fees, charges,
penalties or interest" is deleted as surplusage.

Also in subsection (a) of this section, the former
condition that a claim for refund could be paid "if no
appeal is pending" is deleted as surplusage.

Also in subsection (a) of this section, the reference
to taxes, fees or charges "payable to the State" is
substituted for the former reference to "all other
State, county or municipal taxes, fees or charges, as
the case may be" to clarify that the State is bound to
withhold refunds of State imposed or collected taxes
only if the claimant owes State debts. The former
language may have been interpreted as requiring the
State to apply State refunds to county or municipal
corporation debts.

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