Section 13-902 – Form of Claim
A claim for refund shall be: (1) made, under oath, in the form that the tax collector requires; and (2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.
Section 13-903 – Time for Filing Claim
A claim for refund shall be filed within the time required under § 13-1104 of this title.
Section 13-830 – Application of Security
If the tax, interest, and penalty are not paid when due, the tax collector, without notice to the person who posted the security under § 13-829 of this subtitle, may: (1) apply a cash or security deposit to the tax, interest, or penalty; or (2) sell a security at public or private auction and apply the proceeds […]
Section 13-904 – Determination on Claim
(a) The tax collector shall: (1) investigate each claim for refund; and (2) conduct a hearing at the request of the claimant prior to a final determination on the claim. (b) The tax collector shall give the claimant notice of: (1) the determination of the claim for refund; and (2) any delay in paying an allowed claim.
Section 13-831 – Release of Surety
(a) Except for a liability that has accrued or will accrue before the date of release or discharge, a surety is released and discharged from liability on a bond to the State 60 days after the surety submits to the tax collector a written request for release or discharge. (b) On receipt of a written request from […]
Section 13-905 – Payment
(a) Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless: (1) the claimant has not paid all other taxes, fees, or charges payable to the State; or (2) the amount of the refund due is less than $1. (b) If a claim […]
Section 13-832 – Collection Fees
(a) Subject to the limitation in subsection (b) of this section, if a tax under this article is referred for collection to an independent agency with which the Comptroller has contracted for the collection of taxes, in addition to interest and penalties required to be assessed under this subtitle the Comptroller shall assess a collection fee […]
Section 13-906 – Inheritance or Estate Tax Refund
(a) In this section, “register” means the register of wills of a county. (b) (1) If a person is required to pay inheritance tax the payment of which would reduce the Maryland estate tax imposed on an estate and would entitle the estate to a Maryland estate tax refund, on the written request of the personal representative of […]
Section 13-834 – Definitions
(a) In this Part VI of this subtitle the following words have the meanings indicated. (b) “Contraband alcoholic beverage” means an alcoholic beverage, as defined in § 5–101 of this article: (1) on which alcoholic beverage tax is not paid; and (2) that is delivered, possessed, sold, or transported in the State in a manner not authorized under Title […]
Section 13-908 – Abatement
(a) If the tax collector determines that collection of financial institution franchise tax or income tax is not warranted because of the administration and collection costs involved, the tax collector may abate the tax or any interest, penalties or charges relative to the tax. (b) (1) The income tax imposed under this article shall be abated in the […]