§ 14-914. 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:

   (1) on the form required under subsection (b) of this section;

   (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), (b), or (d) 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.

HISTORY: An. Code 1957, art. 81, § 49A, 213, 214; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 491.