Home Table of Contents

§ 17-1812. Appeal of fee assessment

West's Annotated Code of MarylandBusiness RegulationEffective: [See Text Amendments] to September 30, 2022

West's Annotated Code of Maryland
Business Regulation (Refs & Annos)
Title 17. Miscellaneous State Business Licenses (Refs & Annos)
Subtitle 18. Traders and Chain Stores (Refs & Annos)
Effective: [See Text Amendments] to September 30, 2022
MD Code, Business Regulation, § 17-1812
§ 17-1812. Appeal of fee assessment
(a)(1) If a trader disputes the value of the trader's stock-in-trade on which the license fee is based, the trader may submit in accordance with the Tax-Property Article an appeal to the State Department of Assessments and Taxation as to the value of the stock-in-trade.
(2) To avoid being in default, the trader may pay the license fee and get a trader's license with the understanding that the trader will get a refund of any excess amount paid for the trader's license.
(b)(1) If the State Department of Assessments and Taxation reduces the value of the stock-in-trade, resulting in a lower license fee, the licensed trader may get a refund of any excess amount paid by submitting to the clerk who issued the trader's license:
(i) a claim for the refund; and
(ii) supporting evidence of the reduction from the State Department of Assessments and Taxation.
(2) On approving the claim, the clerk shall pay the refund.
(c) If the clerk pays a refund, the clerk shall deduct the amount of the refund from the license fees distributed to the county or municipal corporation that receives the fee.

Credits

Added by Acts 1992, c. 4, § 2. Amended by Acts 1993, c. 5, § 1.
Formerly Art. 56, § 10.
MD Code, Business Regulation, § 17-1812, MD BUS REG § 17-1812
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document