To be eligible for a refund, a person must submit a refund claim on or before:
(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) 3 years from the date that the recordation tax is paid, for a claim under § 14-907 of this subtitle;
(3) 3 years from the date that the transfer tax is paid, for a claim under § 14-908 of this subtitle; or
(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.