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§ 14-914. Form of claim

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
Part IV. Refund Claims
MD Code, Tax - Property, § 14-914
§ 14-914. Form of claim
Currentness
In general
(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.
Compliance with regulations
(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.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1987, c. 491.
Formerly Art. 81, §§ 49A, 213, 214.
MD Code, Tax - Property, § 14-914, MD TAX PROPERTY § 14-914
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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