<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-903" title_number="13" title_name="Procedure" subtitle_number="9" subtitle_name="Refunds and Offsets">
  <text>A claim for refund shall be filed within the time required under § 13-1104 of this title.</text>
</section>
