Md. Code, Tax-Gen. § 13-902

Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
Section 13-902 - Form of claim

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.

Md. Code, TG § 13-902