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 13-905 – 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 13-906 – 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 13-901 – Claimants
(a) A claim for refund may be filed with the tax collector who collects the tax, fee, or charge by a claimant who: (1) erroneously pays to the State a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; (2) pays to the State a tax, fee, charge, interest, or penalty that […]
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.