§ 13-1104. Time for filing refund claims
West's Annotated Code of MarylandTax-General
MD Code, Tax - General, § 13-1104
§ 13-1104. Time for filing refund claims
(a) Except as otherwise provided in this section, a claim for refund under this article may not be filed after 3 years from the date the tax, interest, or penalty was paid.
(b) A claim for refund of alcoholic beverage tax may not be filed after:
(c)(1) Except as provided in paragraph (2) of this subsection, a claim for refund or credit of overpayment of financial institution franchise tax or income tax may not be filed after the periods of limitations for filing claims for refund or credit of overpayment set forth in § 6511 of the Internal Revenue Code.
(d) A claim for refund of Maryland estate tax, inheritance tax, or Maryland generation-skipping transfer tax may not be filed after 3 years from the date of the event that caused the refund.
(e) A claim for refund of excess motor carrier tax credit may not be filed after 24 months following the end of the period in which the excess credit was developed.
(f) Except as provided in § 13-508 of this title or for a claim under § 13-901(a)(1) or (2) of this title, a claim for refund of motor fuel tax may not be filed:
(g) Except as provided in § 13-508 of this title, a claim for refund of sales and use tax may not be filed after 4 years from the date the tax was paid.
(h) Except for a claim under § 13-901(a)(1) or (2) of this title, a claim for refund of tobacco tax may not be filed after 1 year from the date of the event that caused the refund.
(i) A claim for refund or credit for overpayment of income tax attributable to a credit claimed under § 10-703 of this article for the payment of a state tax on income paid to another state may not be filed after the later of:
(j) Notwithstanding subsection (c) of this section, a claim for refund or credit for overpayment of income tax attributable to a right to a reduction in a person's Maryland income tax that is established by a decision of an administrative board or by an appeal of a decision of an administrative board may be filed within 1 year after the date of a final decision of the administrative board or a final decision of the highest court to which an appeal of a final decision of the administrative board is taken.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1, eff. Jan. 1, 1989; Acts 1988, c. 643, § 2; Acts 1989, c. 175; Acts 1989, c. 177; Acts 1991, c. 416; Acts 1995, c. 134, § 1, eff. June 1, 1995; Acts 1997, c. 546, § 1, eff. July 1, 1997; Acts 2003, c. 71, § 1, eff. July 1, 2003; Acts 2003, c. 72, § 1, eff. July 1, 2003.
Formerly Art. 2B, § 141; Art. 56, § 151; Art. 62A, § 5; Art. 81, §§ 215, 310, 348, 399, 414, 441.
MD Code, Tax - General, § 13-1104, MD TAX GENERAL § 13-1104
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.
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