(a) Except as provided in § 14-906 of this subtitle, to apply for a refund under this subtitle, a person shall submit a written refund claim:
(1) on the form required under subsection (b) of this section;
(2) under oath;
(3) supported by the documents required under subsection (b) of this section; and
(4) that contains the information required under subsection (b) of this section.
(b) A claim for refund under subsection (a) of this section shall be as required by:
(1) regulations adopted by the Comptroller, for a claim under § 14-904 of this subtitle;
(2) regulations adopted by the governing body of the county or of the municipal corporation, for a claim made under § 14-905(a), (b), or (d) of this subtitle; or
(3) the Comptroller or the chief fiscal officer of the county, for a claim under § 14-907 or § 14-908 of this subtitle.