Maryland Statutes
Subtitle 1 - Tax Procedures
Part III - Refunds

Section 20-113 - Claimants - A claim for a refund may be filed with the...

Section 20-114 - Form of Claim - A claim for refund shall be: (1) made in the...

Section 20-115 - Time for Filing - A claim for refund shall be filed within 3 years...

Section 20-116 - Determination of Claim - (a) The tax collector shall: (1) investigate each claim for...

Section 20-117 - Appeal - (a) Except as provided in subsection (b) of this section,...

Section 20-118 - Payment - (a) Unless the claimant has not paid all other taxes,...