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PARRIS N. GLENDENING, Governor
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S.B. 38
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My second and principal objection to the legislation concerns its retroactive
application to affect claims already filed and denied by the Comptroller. As a general
matter, changes in tax law are only applied prospectively beginning with the current
tax year or a future tax year. Under Senate Bill 38, the change is not only retroactive,
but the affected individuals are given 18 months to file their claims, not one year as is
the case for prospective taxpayers. Applying a different, more favorable tax law
retroactively than is applied prospectively is inherently unfair and in my view, not
sound tax policy. I cannot support the retroactive application of Senate Bill 38 and
again urge the General Assembly to reconsider this provision.
For the above reasons, I have vetoed Senate Bill 38.
Sincerely,
Parris N. Glendening
Governor
Senate Bill No. 38
AN ACT concerning
Income Tax - Claims for Refunds
FOR the purpose of allowing certain claims for refund or credit for overpayment of
income tax to be filed within a certain period after the date of certain decisions
of administrative boards or courts; providing for the application of this Act in a
certain manner to certain claims filed before the effective date of this Act; and
generally relating to the limitations period for certain claims for refund or credit
for overpayment of income tax.
BY adding to
Article - Tax - General
Section 13-1104(j)
Annotated Code of Maryland
(1997 Replacement Volume and 2001 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
13-1104.
(J) NOTWITHSTANDING SUBSECTION (C) OF THIS SECTION, A CLAIM FOR
REFUND OR CREDIT FOR OVERPAYMENT OF INCOME TAX ATTRIBUTABLE TO A RIGHT
TO A REDUCTION IN A PERSON'S MARYLAND INCOME TAX THAT IS ESTABLISHED BY A
DECISION OF AN ADMINISTRATIVE BOARD OR BY AN APPEAL OF A DECISION OF AN
ADMINISTRATIVE BOARD MAY BE FILED WITHIN 1 YEAR AFTER THE DATE OF A FINAL
DECISION OF THE ADMINISTRATIVE BOARD OR A FINAL DECISION OF THE HIGHEST
COURT TO WHICH AN APPEAL OF A FINAL DECISION OF THE ADMINISTRATIVE BOARD
IS TAKEN.
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- 4399 -
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