§ 13-902
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/md/tax-general/13-902A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–902.
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.