# § 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.

## § 28-10 Refunds.

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

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

(b) 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) The Director:

  (1) shall act upon such application promptly; and

  (2) shall provide notice to the taxpayer of the action.

*History: Ord. 86-687*