1. (1) made, under oath, in the form that the tax collector requires; and
2. (2) supported by the documents that the tax collector requires, including original invoices showing alcoholic beverage and motor fuel purchases.

A claim for refund shall be:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1992, c. 225.

Formerly Art. 2B, § 141; Art. 56, § 151; Art. 81, § 215.