§ 14-915. Time for filing

   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, § 14-905(a), (b), or (d), 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; or

   (4) 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) of this subtitle.

HISTORY: An. Code 1957, art. 81, § 39A, 49A, 213, 214; 1985, ch. 8, § 2; 1986, ch. 171; 1987, ch. 491; 1993, ch. 123; 1994, ch. 633, § 1; 1995, ch. 364; 2002, ch. 529.