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Current as of January 01, 2025 | Updated by Findlaw Staff
(a) Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim:
(1) on the form required under subsection (b) of this section;
(2) under oath;
(3) supported by the documents required under subsection (b) of this section; and
(4) that contains the information required under subsection (b) of this section.
(b) A claim for refund under subsection (a) of this section shall be as required by:
(1) regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle;
(2) regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under § 14-905(a), (b), or (d) of this subtitle; or
Cite this article: FindLaw.com - Maryland Code, Tax-Property § 14-914 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-14-914/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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