In the event a transfer subject to the tax imposed by this article does not in fact occur after such tax has been paid and the instrument is thus not recorded as required by law with the clerk of the circuit court or the transfer is set aside by judicial decree, the director of finance shall refund the tax paid, without interest; provided, that application in a form prescribed by the director is made within six (6) months from payment of such tax, or within six (6) months from the date of the judicial decree setting aside such transfer. (Mont. Co. Code 1965, § 84-30; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—Section 52-37 (formerly § 52-26 and prior to that § 84-30) is quoted and interpreted in Rapley v. Montgomery County 261 Md. 98, 274 A.2d 124 (1971).