Section 14-907 - Recordation tax refund criteria. - Maryland Statutes

§ 14-907. Recordation tax refund criteria.
 

A person who submits a written refund claim for recordation 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 Director of Finance in Prince George's County, or the Department, or paid on property exempt wholly or partly from the recordation tax is eligible for a refund from the Department, clerk, or the Director of Finance that collected the recordation tax. 
 

[1985, ch. 8, § 2.]