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2021 Maryland Statutes
Tax - General
Title 13 - Procedure
Subtitle 9 - Refunds and Offsets
Part I - Refunds
Section 13-902 - Form of Claim
Universal Citation: MD. Tax - General Code Ann. § 13-902 (2021)
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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