WILLIAM DONALD SCHAEFER, Governor                         Ch. 140

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.

13-510.

(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 an application for revision or claim for refund
under § 13-508 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.

(b)     If a tax collector does not make a determination on a claim for refund within
6 months after the claim is filed, the claimant may:

(1)     consider the claim as being disallowed; and

(2)     appeal the disallowance to the Tax Court.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall apply to
tax assessments issued by the Comptroller on or after July 1, 1994.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1994.

Approved May 2, 1994.

CHAPTER 140
(Senate Bill 120)

AN ACT concerning

Education - School Construction

FOR the purpose of altering the amount of certain costs for school construction

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