HARRY HUGHES, Governor                                        791

14-911.

(a)  A refund claim shall be approved or denied:

(1)  under § 14-904 of this subtitle, by the
Comptroller;

(2)  under § 14-905[(a)] of this subtitle, by the
appropriate collector; or

(3)  except as provided in subsection (b) of this
section, under § 14-907 or § 14-908 of this subtitle, by the
Department, clerk, or the Director of Finance that collected the
tax.

14-914.

(b)  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) AND OR (B) 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.

14-915.

To be eligible for a refund, a person must submit a refund
claim on or before:

(1)  3 years from the date that the property tax is
paid, for a claim under §§ 14-904, [and] 14-905(a) AND OR (B),
AND OR 14-906(C) of this subtitle;

(2)  3 years from the date that the recordation tax is
paid, for a claim under § 14-907 of this subtitle;

(3)  3 years from the date that the transfer tax is
paid, for a claim under § 14-908 of this subtitle;

(4)  1 year from the date of finality of the erroneous
assessment of personal property for which a claim is submitted
under § 14-906(b)(1)(i) of this subtitle; or

(5)  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)(l)(ii) of this subtitle.