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§ 14-915. Deadline

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, § 14-915
§ 14-915. Deadline
Currentness
To be eligible for a refund, a person must submit a refund claim on or before:
(1) 3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle;
(2) 3 years from the date that the recordation tax is paid, for a claim under § 14-907 of this subtitle;
(3) 3 years from the date that the transfer tax is paid, for a claim under § 14-908 of this subtitle; or
(4) 1 year from the date that the tax rate is fixed for the taxable year following an advance payment of property tax on personal property for which a claim is submitted under § 14-906(b) 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; Acts 1993, c. 123; Acts 1994, c. 633, § 1, eff. June 1, 1994; Acts 1995, c. 364, § 1, eff. July 1, 1995; Acts 2002, c. 529, § 1, eff. July 1, 2002.
Formerly Art. 81, §§ 39A, 49A, 213, 214.
MD Code, Tax - Property, § 14-915, MD TAX PROPERTY § 14-915
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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