# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 9. Abatements, Credits, and Refunds

#### Section 14-914

(a) Except as provided in Sec. 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 Sec. 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 Sec. 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 Sec. 14-907 or Sec. 14-908 of this subtitle.

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Md. Code Ann., Tax-Prop. (as displayed at mgaleg.maryland.gov, October 16, 2026)