Your Rights Regarding Refunds

Personal income and sales and use taxpayers:

• may file a claim for refund of individual income tax within three years of the date of the filing of the original return or within two years of the date of payment of the tax, whichever is later.
• may file a claim for refund for sales and use tax within four years of paying the tax.
• are entitled to prompt action on a claim.
• may be entitled to interest under certain circumstances beginning 45 days after a claim for refund is made, unless the overpayment resulted from taxpayer error or was the result of excessive withholding or estimated tax.
• may write a letter to the Compliance Division requesting an informal hearing if any part of a refund claim is denied.
• may file an appeal with the Maryland Tax Court within 30 days of a final determination by the hearing officer denying any part of a refund claim.
• may file further appeals to higher courts after the Maryland Tax Court decision, if necessary.