Ch. 177

LAWS OF MARYLAND

13-508.

(a)  Within 30 days after the date on which a notice of
assessment of the admissions and amusement tax, MOTOR CARRIER
TAX, MOTOR FUEL TAX, public service company franchise tax, sales
and use tax, or tobacco tax is mailed, a person or governmental
unit against which the assessment is made may submit to the tax
collector:

(1)  an application for revision of the assessment; or

(2)  except for the public service company franchise
tax, if the assessment is paid, a claim for refund.

(b)   If a person or governmental unit fails to submit an
application for revision or claim for refund within the time
allowed in subsection (a) of this section, the assessment becomes
final.

(c)  The Comptroller promptly shall:

(1)  act on a person's or governmental unit's
admissions and amusement tax, MOTOR CARRIER TAX, MOTOR FUEL TAX,
sales and use tax, or tobacco tax application for revision or
claim for refund under subsection (a) of this section; and

(2)  mail the person or governmental unit a notice of
the action.

(d)  The Department promptly:

(1)  shall act on a person's public service company
franchise tax application for revision under subsection (a) of
this section; or

(2)  (i) shall hold an informal hearing after giving
reasonable notice to the person; and

(ii) after the hearing:

1.  shall act on the application for
revision; and

2.  may assess any additional tax,
penalty, and interest due; and

(3)  shall mail to the person a notice of final
determination.

13-509.

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