§ 28-10 Refunds.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

Balt., Md., Code art. 28, § 28-10 (2026)

(a)In general.

Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid.

(b)Application.

Application for refund must:

(1)

be made in writing;

(2)

be made within 1 year of the payment of the tax; and

(3)

state the reasons why the taxpayer believes a refund is due.

(c)Director to act promptly.

The Director:

(1)

shall act upon such application promptly; and

(2)

shall provide notice to the taxpayer of the action.

History: Ord. 86-687