§ 13-901. Refund claimants
West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2019
Effective: October 1, 2019
MD Code, Tax - General, § 13-901
§ 13-901. Refund claimants
(a) A claim for refund may be filed with the tax collector who collects the tax, fee, or charge by a claimant who:
(b) A claim for refund of alcoholic beverage tax may be filed by a claimant who:
(c)(1) A claim for refund of income tax may be filed by a claimant whose Maryland taxable income is decreased as a result of a federal contract renegotiation under § 1481 of the Internal Revenue Code.
(d) A claim for refund of Maryland estate tax or Maryland generation-skipping transfer tax may be filed by a claimant required to pay the tax if:
(e) A claim for refund of motor carrier tax may be filed by a claimant who has excess motor carrier tax credit, if:
(f)(1) Except as provided in paragraph (3) of this subsection, a claim for refund of motor fuel tax may be filed by a claimant who pays the tax on:
5. is used by a system of transportation based in the State, in a vehicle that is used to provide transportation to elderly or low income individuals, or individuals with disabilities, if the system is operated by a nonprofit organization for purposes relating to the charge for which the nonprofit organization was established and the nonprofit organization:
(g) A claim for refund of sales and use tax may be filed by a claimant who:
(h) A claim for refund of tobacco tax may be filed by a claimant who buys tobacco tax stamps that:
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 370, § 2; Acts 1988, c. 569, § 1; Acts 1988, c. 643, § 2; Acts 1989, c. 5, § 1; Acts 1989, c. 649; Acts 1989, c. 656, § 2; Acts 1992, c. 1, § 5; Acts 1995, c. 176, § 2, eff. July 1, 1995; Acts 1996, c. 355, § 1, eff. July 1, 1996; Acts 1997, c. 15, § 1, eff. April 8, 1997; Acts 1999, c. 133, § 1, eff. July 1, 1999; Acts 2001, c. 255, § 1, eff. June 1, 2001; Acts 2002, c. 19, § 4, eff. April 9, 2002; Acts 2004, c. 161, § 1, eff. July 1, 2004; Acts 2005, c. 444, § 3, eff. July 1, 2005; Acts 2008, c. 36, § 1, eff. April 8, 2008; Acts 2009, c. 221, § 1, eff. Oct. 1, 2009; Acts 2016, c. 397, § 1, eff. July 1, 2016; Acts 2017, c. 522, § 1, eff. Oct. 1, 2017; Acts 2019, c. 735, § 1, eff. Oct. 1, 2019.
Formerly Art. 2B, § 141; Art. 56, §§ 151, 151B, 151C, 152; Art. 62A, § 5; Art. 81, §§ 215, 348, 399, 414, 441A.
MD Code, Tax - General, § 13-901, MD TAX GENERAL § 13-901
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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