§ 13–902
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-902 (2026)
Title 13. Procedure
Subtitle 9. Refunds and Offsets
§ 13–902LinkCopy Citation
A claim for refund shall be:
(1)
made, under oath, in the form that the tax collector requires; and
(2)
supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.