Refunds.
Baltimore City Code, Article 28, § 28-10
in effect§ 28-10. Refunds.
(a) In general.
Any taxpayer may apply to the Director for refund of tax alleged to have been erroneously, illegally, or unconstitutionally paid.
(b) Application.
Application for refund must:
(1) be made in writing;
(2) be made within 1 year of the payment of the tax; and
(3) state the reasons why the taxpayer believes a refund is due.
(c) Director to act promptly.
The Director:
(1) shall act upon such application promptly; and
(2) shall provide notice to the taxpayer of the action.
(Ord. 86-687.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/28-10Fetched: 10/25/2026