Md. Code, Tax-Prop. § 14-907
Current with changes from the 2024 Legislative Session from Chs. 2-716, effective on or before 6/1/2024
A person who submits a written refund claim for recordation tax that has been erroneously or mistakenly paid to or illegally or erroneously assessed or wrongfully collected by the clerk of a circuit court, the Director of Finance in Prince George's County, or the Department, or paid on property exempt wholly or partly from the recordation tax is eligible for a refund from the Department, clerk, or the Director of Finance that collected the recordation tax.
Md. Code, TP § 14-907