Maryland Statutes
Part II - Refund Eligibility Criteria
Section 14-908 - Transfer Tax Refund Criteria

A person who submits a written refund claim for transfer tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a refund from the Department, clerk, or collector that collected the transfer tax.

Structure Maryland Statutes