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2017 Maryland Code
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part I - Refunds
§ 13-902. Form of claim
Universal Citation: MD Tax-Gen Code § 13-902 (2017)
- 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.
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