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2002 LAWS OF MARYLAND
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Ch. 210
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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, BOXING AND WRESTLING 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 or
financial institution 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.
(a) Notwithstanding a person's failure to file a timely application for revision
or claim for refund of an assessment of the admissions and amusement tax, BOXING
AND WRESTLING TAX, income tax, motor carrier tax, motor fuel tax, sales and use tax,
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- 1760 -
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