Ch. 178

LAWS OF MARYLAND

13-1104.

(f) Except AS PROVIDED IN § 13-508 OR for a claim under §
13-901(a)(l) or (2) of this title, a claim for refund of motor
fuel tax may not be filed:

(1)  after 1 year from the date of purchase;

(2)  after October 1, if the claimant elects to file
an annual claim for the 12-month period ending June 30; [or]

(3)   for a period of less than 1 year, after 3 months
following the end of the period for which the claim is filed; OR

(4) FOR TAXES PAID PURSUANT TO AN ASSESSMENT, IF THE
ASSESSMENT HAS BEEN CONTESTED BY THE PERSON SEEKING THE REFUND.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989 and shall be applicable to all motor
carrier tax and motor fuel tax assessments made after June 30,

1989.                                        :

Approved May 5, 1989.

CHAPTER 178

(House Bill 229)

AN ACT concerning

Income Tax - Nonresidents Addition and Subtraction

Modifications

FOR the purpose of clarifying certain the applicability to

nonresidents of certain addition and subtraction

modifications to federal adjusted gross income that are
applicable to nonresidents for State income tax purposes;
clarifying that for Maryland income tax purposes certain
addition and subtraction modifications are not subject to
certain limitations; clarifying that certain losses and
adjustments not attributable to Maryland sources are an
addition modification to the federal adjusted gross income
of a nonresident; clarifying that certain subtraction
modifications for corporations are not subject to a certain
limitation; clarifying that a subtraction modification is
allowed for income from certain property held in trust for
the benefit of a nonresident or a corporation not doing
business in the State; providing for corrections to certain
cross-references that are rendered incorrect by this Act;

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