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§ 13-902. Form of refund claim

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part I. Refunds (Refs & Annos)
MD Code, Tax - General, § 13-902
§ 13-902. Form of refund claim
Currentness
A claim for refund shall be:
(1) made, under oath, in the form that the tax collector requires; and
(2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 225.
Formerly Art. 2B, § 141; Art. 56, § 151; Art. 81, § 215.
MD Code, Tax - General, § 13-902, MD TAX GENERAL § 13-902
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document