{"data":{"id":"us-md/md.-code-tax-property-14-915","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–915","heading":"","body":"To be eligible for a refund, a person must submit a refund claim on or before:\n(1) 3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle;\n(2) 3 years from the date that the recordation tax is paid, for a claim under § 14-907 of this subtitle;\n(3) 3 years from the date that the transfer tax is paid, for a claim under § 14-908 of this subtitle; or\n(4) 1 year from the date that the tax rate is fixed for the taxable year following an advance payment of property tax on personal property for which a claim is submitted under § 14-906(b) of this subtitle.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-915","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"359cb6002d93d0b8443235868c81eb7a0f54ab75f8a0467a149888604560ae44","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-914","next":"us-md/md.-code-tax-property-14-916"},"notice":"GroundRules: Original legal text. Not legal advice."}