Maryland Statutes
Subtitle 9 - Refunds and Offsets
Part I - Refunds

Section 13-901 - Claimants - (a) A claim for refund may be filed with the...

Section 13-902 - Form of Claim - A claim for refund shall be: (1) made, under oath,...

Section 13-903 - Time for Filing Claim - A claim for refund shall be filed within the time...

Section 13-904 - Determination on Claim - (a) The tax collector shall: (1) investigate each claim for...

Section 13-905 - Payment - (a) Subject to the additional provisions under this section, a...

Section 13-906 - Inheritance or Estate Tax Refund - (a) In this section, “register” means the register of wills...