# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 1. Tax Procedures

#### Section 20-114

A claim for refund shall be:

(1) made in the form and verified in the manner that the tax collector requires; and

(2) supported by the documents that the tax collector requires.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)