Md. Code, Tax-Prop. § 14-908
Current with changes from the 2024 legislative session from Chs. 2 through 1049, effective on or before 6/1/2024
A person who submits a written refund claim for transfer 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 Department, or other collector, or paid on property exempt wholly or partly from the transfer tax is eligible for a refund from the Department, clerk, or collector that collected the transfer tax.
Md. Code, TP § 14-908