580

LAWS OF MARYLAND

Ch. 8

The phrase to "is eligible for" a refund is added for
clarity.

The reference to a claim that has been "collected
without authority" is omitted as included in the
reference to those "wrongfully collected", for
clarity.

The reference to payment to "the clerk of a circuit
court, the Director of Finance in Prince George's
County, or the Department" is substituted for the
present reference to "any State, county, or municipal
agency authorized to collect the same", to identify
specifically to whom the recordation tax is paid.

The present reference to "penalties or interest
thereon collected" is omitted since there , are no
recordation tax penalties or interest.

Defined terms: "Department" § 1-101
"Person" § 1-101 "Property" § 1-101

14-908. TRANSFER TAX REFUND CRITERIA.

A PERSON WHO SUBMITS A WRITTEN REFUND CLAIM FOR TRANSFER 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 TRANSFER TAX IS ELIGIBLE FOR A REFUND FROM THE
DEPARTMENT, CLERK, OR DIRECTOR OF FINANCE THAT COLLECTED THE
TRANSFER TAX.

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

In this section and throughout this subtitle, where
applicable, the references to the "transfer 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.

The phrase "is eligible for", a refund is added for
clarity.

The present reference to a claim that has been
"collected without authority" is omitted as included
in the reference to those "wrongfully collected", for
clarity.