1994 LAWS OF MARYLAND

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 13-510
Annotated Code of Maryland
(1988 Volume and 1993 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

13-508.

(a)     Within 30 days after the date on which a notice of assessment of the
admissions and amusement tax, INCOME 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 OR AN EMPLOYEE OF THE COMPTROLLER'S OFFICE
EXPRESSLY DESIGNATED BY THE COMPTROLLER promptly:

(1)     (i) shall hold an informal hearing On a person's or governmental unit's
admissions and amusement tax, INCOME 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

(ii) after the hearing:

1.       shall act on the application for revision; and

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

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

(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:                       

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Ch. 139