Maryland Code, TAX – GENERAL 13-902

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including: means includes or including by way of illustration and not by way of limitation. See
Oath: A promise to tell the truth.

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.