584

LAWS OF MARYLAND

Ch. 8

14-914. REFUND CLAIM -- FORM; CONTENTS.

(A) IN GENERAL.

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:

SECTION;

(1) ON THE FORM REQUIRED UNDER SUBSECTION (B) OF THIS

(2) UNDER OATH;

(3)  SUPPORTED BY THE DOCUMENTS REQUIRED UNDER
SUBSECTION (B) OF THIS SECTION; AND

(4)  THAT CONTAINS THE INFORMATION REQUIRED UNDER
SUBSECTION (B) OF THIS SECTION.

(B) CLAIM REQUIREMENTS.

A CLAIM FOR REFUND UNDER SUBSECTION (A) OF THIS SECTION
SHALL BE AS REQUIRED BY:

(1) REGULATIONS ADOPTED BY THE COMPTROLLER, FOR A
CLAIM UNDER § 14-904 OF THIS SUBTITLE;

(2). REGULATIONS ADOPTED BY THE GOVERNING BODY OF THE
COUNTY OR OF THE MUNICIPAL CORPORATION, FOR A CLAIM MADE UNDER §
14-905(A) OF THIS SUBTITLE; OR

(3) THE COMPTROLLER OR THE CHIEF FISCAL OFFICER OF
THE COUNTY, FOR A CLAIM UNDER § 14-907 OR § 14-908 OF THIS
SUBTITLE.

REVISOR'S NOTE: This section is new language that in part
is derived without substantive change from the first
clause of the fourth sentence of former Art. 81, §
213, the first clause of the third sentence of §
214(a), the application reference in the third
sentence of § 49A and the application reference in §
214(c), and in part repeats the provisions of the
first clause of the third sentence of present Art. 81,
§ 215, as that clause applies to the recordation and
transfer tax under this article.

In light of current practice, this section is also
revised to incorporate the general requirements in
subsection (a) of this section to refund claims that
are made under §§ 14-905 and 14-906 of this subtitle.

In subsection (b)(2) of this section, the defined term
"governing body" is substituted for the former
reference to "Mayor and City Council of Baltimore",