{"data":{"id":"us-md/md.-code-tax-general-13-902","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–902","heading":"","body":"A claim for refund shall be:\n(1) made, under oath, in the form that the tax collector requires; and\n(2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-902","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"19ddb72d9c4cfc0a9d47dbcc07aa7b16f52873837b27cfc24b167fe0be06751a","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-901","next":"us-md/md.-code-tax-general-13-903"},"notice":"GroundRules: Original legal text. Not legal advice."}