1. (1) 3 years from the date that the property tax is paid, for a claim under § 14-904, § 14-905(a), (b), or (d), or § 14-906(c) of this subtitle;
2. (2) 3 years from the date that the recordation tax is paid, for a claim under § 14-907 of this subtitle;
3. (3) 3 years from the date that the transfer tax is paid, for a claim under § 14-908 of this subtitle; or
4. (4) 1 year from the date that the tax rate is fixed for the taxable year following an advance payment of property tax on personal property for which a claim is submitted under § 14-906(b) of this subtitle.

To be eligible for a refund, a person must submit a refund claim on or before:

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171; Acts 1987, c. 491; Acts 1993, c. 123; Acts 1994, c. 633, § 1, eff. June 1, 1994; Acts 1995, c. 364, § 1, eff. July 1, 1995; Acts 2002, c. 529, § 1, eff. July 1, 2002.

Formerly Art. 81, §§ 39A, 49A, 213, 214.