{"data":{"id":"us-md/md.-code-tax-property-14-914","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–914","heading":"","body":"(a) 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:\n(1) on the form required under subsection (b) of this section;\n(2) under oath;\n(3) supported by the documents required under subsection (b) of this section; and\n(4) that contains the information required under subsection (b) of this section.\n(b) A claim for refund under subsection (a) of this section shall be as required by:\n(1) regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle;\n(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\n(3) the Comptroller or the chief fiscal officer of the county, for a claim under § 14-907 or § 14-908 of this subtitle.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-914","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"7081e143fc9ffb555fe07326aff88ddb7b966e5461b22d96176d54f8466dccc7","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-911","next":"us-md/md.-code-tax-property-14-915"},"notice":"GroundRules: Original legal text. Not legal advice."}