WILLIAM DONALD SCHAEFER, Governor

Ch. 2

"Tax collector" § 1-101

9-708. RESERVED.

9-709. RESERVED.

PART III. REFUNDS.

9-710. CLAIMANTS.                                     

A CLAIM FOR REFUND MAY BE FILED WITH THE TAX COLLECTOR WHO
COLLECTS THE TAX, FEE, CHARGE,, INTEREST, OR PENALTY BY A CLAIMANT
WHO:

(1)  ERRONEOUSLY PAYS TO A COUNTY OR MUNICIPAL
CORPORATION A GREATER AMOUNT OF TAX, FEE, CHARGE, INTEREST, OR
PENALTY THAN IS PROPERLY AND LEGALLY PAYABLE; OR

(2)  PAYS TO A COUNTY OR MUNICIPAL CORPORATION A TAX,
FEE, CHARGE, INTEREST, OR PENALTY THAT IS ERRONEOUSLY, ILLEGALLY,
OR WRONGFULLY ASSESSED OR COLLECTED IN ANY MANNER.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 215, as it related to a county and
municipal tax, fee, charge, interest, or penalty.

For similar provisions, see TG § 13-901(a).

Defined terms: "Person" § 1-101
"Tax collector" § 1-101

9-711. FORM OF CLAIM; TIME FOR FILING.

(A)  FORM.

A CLAIM FOR REFUND SHALL BE:

(1)  MADE IN THE FORM AND VERIFIED IN THE MANNER THAT
THE TAX COLLECTOR REQUIRES; AND

(2)  SUPPORTED BY THE DOCUMENTS THAT THE TAX COLLECTOR
REQUIRES.

(B)  TIME FOR FILING.

A CLAIM FOR REFUND SHALL BE FILED WITHIN THE TIME REQUIRED
UNDER § 9-724 OF THIS TITLE.

REVISOR'S NOTE: This section is new language derived
without substantive change from the second clause of
the second sentence of former Art. 81, § 216 and, as
it related to refunds of local charges, the third
sentence of § 215.

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