Section 14-914 - Form; contents. - Maryland Statutes

§ 14-914. Form; contents.
 

(a)  In general.- Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim: 

(1) on the form required under subsection (b) of this section; 

(2) under oath; 

(3) supported by the documents required under subsection (b) of this section; and 

(4) that contains the information required under subsection (b) of this section. 

(b)  Claim requirements.- A claim for refund under subsection (a) of this section shall be as required by: 

(1) regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle; 

(2) regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under § 14-905(a), (b), or (d) of this subtitle; or 

(3) the Comptroller or the chief fiscal officer of the county, for a claim under § 14-907 or § 14-908 of this subtitle. 
 

[An. Code 1957, art. 81, §§ 49A, 213, 214; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 491.]