Maryland Statutes
Title 14 - Procedure
Subtitle 9 - Abatements, Credits, and Refunds

Part I - Abatements

Section 14-901 - Abatement Orders - In order to correct an incorrect or improper assessment and...

Section 14-902 - Tax Abatement - (a) (1) In this section the following words have the...

Part II - Refund Eligibility Criteria

Section 14-904 - State Property Tax Refund Criteria - (a) A person who submits a written refund claim to...

Section 14-905 - County or Municipal Corporation Property Tax Refund Criteria - (a) Subject to § 14-919 of this subtitle, a person...

Section 14-906 - Property Tax Refund Criteria - (a) A person shall receive a refund of excess property...

Section 14-907 - Recordation Tax Refund Criteria - A person who submits a written refund claim for recordation...

Section 14-908 - Transfer Tax Refund Criteria - A person who submits a written refund claim for transfer...

Part III - Refund Claim Determinations, Investigation and Hearing, Payment Authorization Request, Notice

Section 14-911 - Refund Claim Determinations - (a) A refund claim shall be approved or denied: (1)...

Part IV - Refund Claims

Section 14-914 - Form; Contents - (a) Except as provided in § 14-906 of this subtitle,...

Section 14-915 - Time for Filing - To be eligible for a refund, a person must submit...

Section 14-916 - Payment; Interest - (a) Except as otherwise provided in this section, the appropriate...

Section 14-917 - Interest - (a) Except as provided in subsection (b) of this section,...

Section 14-918 - Refunds on Taxes Distributed to a County or Municipal Corporation - If a unit of the State pays a refund of...

Section 14-919 - Interest From Municipal Corporation or County - (a) Notwithstanding any other provision of this title, a municipal...