§ 14–914
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-914 (2026)
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
§ 14–914LinkCopy Citation
(a)
Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim:
(1)
on the form required under subsection (b) of this section;
(2)
under oath;
(3)
supported by the documents required under subsection (b) of this section; and
(4)
that contains the information required under subsection (b) of this section.
(b)
A claim for refund under subsection (a) of this section shall be as required by:
(1)
regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle;
(2)
regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under § 14-905(a), (b), or (d) of this subtitle; or
(3)
the Comptroller or the chief fiscal officer of the county, for a claim under § 14-907 or § 14-908 of this subtitle.