Ch. 2                                    LAWS OF MARYLAND

Subsection (c) of this section is new language derived
without substantive change from former Art. 81, §
310(g) and the second clause of the first sentence of
(b).

Subsection (d) of this section is new language derived
without substantive change from the first clause of
the sixth sentence of former Art. 62A, § 5.

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

Subsection (f) of this section is new language derived
without substantive change from former Art. 56, §
151(d).

Subsection (g) of this section is new language derived
without substantive change from the first sentence of
former Art. 81, § 348, as it related to the time to
file a refund claim, and § 399, as it related to the
time to file a refund claim.

In subsection (c) of this section, the reference to
the "financial institution franchise tax" is added to
state expressly that which only was implied by former
Art. 81, §§ 128(h)(1) and 128A(f)(l), which made a
financial institution that fails to file a return or
pay a tax subject to the procedures applicable under
the income tax provisions.

Also in subsection (c) of this section, the word
"federal", which modifies the terms "audit" and
"refund claim", is substituted for the former
reference to a pending action "with the Internal
Revenue Service", for clarity.

Also in subsection (c) of this section, the former
reference to a 3-year filing requirement is deleted as
surplusage.

The introductory language of subsection (f) of this
section, "[e]xcept for a claim under § 13-901(a)(l) or
(2) of this title", is added for clarity.

The introductory language of subsection (g) of this
section, "[e]xcept as provided in § 13-508 of this
title", is added to reflect the 30-day limitation for
a claim for refund when an assessment is paid.

The second clause of the second sentence of former
Art. 56, § 151A(a), the second clause of the second
sentence of (b) and the second sentence of former Art.
81, § 310 (b) are deleted as unnecessary in light of
subsection (a) of this section.

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