HARRY HUGHES, Governor

579

Also in the introductory language of subsection (a) of
this section, the reference that a person "shall
receive a refund of excess property tax" is
substituted for the former references to "shall be
entitled to a refund of the difference", "shall be
refunded the difference", and "may claim a refund of
excessive tax", for clarity and brevity. Similarly,
in the introductory language of subsection (b)(1) of
this section, the reference to "receive a refund of
excess property tax" is substituted for the former
references to "shall be entitled to a refund of the
... taxes ... according to the erroneous assessment"
and "shall be entitled to a refund of the overcharge",
for clarity.

Also in the introductory language of subsection (a),
the reference to a "final property tax liability" 'is
substituted for the former references to the "tax as
finally determined", for clarity.

In the introductory   language of subsection (b)(1) of

this section, the    phrase "[i]f a person submits a

refund claim to the  collector within the time required

by § 14-915 of this   subtitle" is added for clarity.

Defined terms: "Assessment" § 1-101
"Collector" § 1-101 "Department" § 1-101
"Law" § 1-101 "Person" § 1-101
"Property" § 1-101 "Property tax" § 1-101
"Supervisor" § 1-101

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.

REVISOR'S NOTE: This section repeats the provisions of the
first sentence of present. Art. "81 § 215, as that
section relates to a recordation tax refund.

In this section and throughout this subtitle, where
applicable, the references to the "recordation tax"
are substituted for the present words "any special
taxes", where applicable, since in this article the
only "special taxes" are the recordation and transfer
taxes. As to recordation tax, see Title 12 of this
article. As to transfer tax, see Title 13 of this
article.