Md. Code, Tax - General § 13-902

Md. Code, Tax - General § 13-902
in effect
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A claim for refund shall be: (1) made, under oath, in the form that the tax collector requires; and (2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=13-902&enactments=falseFetched: 10/17/2026

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