There is a newer version of the Maryland Code
2013 Maryland Code
TAX - PROPERTY
§ 14-908 - Transfer tax refund criteria
MD Tax-Prop Code § 14-908 (2013) What's This?
§14-908.
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.
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