WILLIAM DONALD SCHAEFER, Governor Ch. 177

(a)  A person or governmental unit may request a formal
hearing before the Comptroller within 30 days after the
Comptroller mails to the person or governmental unit a notice of:

(1)  an action under § 13-508 of this subtitle with
respect to the admissions and amusement tax, MOTOR CARRIER TAX,
MOTOR FUEL TAX, sales and use tax, or tobacco tax; or

(2)  a disallowance of refund of sales and use tax or
tobacco tax that is not a final determination under § 13-904 of
this title.

(b)  The Comptroller shall hold a formal hearing after
giving reasonable notice to the person or governmental unit.

(c)  After the formal hearing, the Comptroller:

(1)  shall grant or deny the application for revision
or claim for refund;

(2)  for the sales and use tax or the tobacco tax, may
assess any additional tax, penalty, and interest due; and

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

13-510.

(a) Except as provided in subsection (b) of this section
and subject to § 13-514 of this subtitle, within 30 days after
the date on which a notice is mailed, a person or governmental
unit that is aggrieved by the action in the notice may appeal to
the Tax Court from:

(1) a final assessment of tax, interest, or penalty
under this article;

(2) a final determination on on application for
revision or claim for refund under § 13-509 of this subtitle;

(3) an inheritance tax determination by a register or
by an orphans' court other than a circuit court sitting as an
orphans' court;

(4) a denial of an alternative payment schedule for
inheritance tax or Maryland estate tax;

(5) a final determination on a claim for return of
seized property under § 13-839 OR § 13-840 of this title; or

(6) a disallowance of a claim for refund under §
13-904 of this title.

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