Maryland Political Subdivisions - Miscellaneous Provisions Section 9-711

      (a)      A claim for refund shall be:

            (1)      Made in the form and verified in the manner that the tax collector requires; and

            (2)      Supported by the documents that the tax collector requires.

      (b)      A claim for refund shall be filed within the time required under § 9-724 of this subtitle.