§ 20-116
116 words·~1 min read·
/md/local-government/20-116A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–116.
(a)The tax collector shall:
(1)investigate each claim for a refund; and
(2)at the request of the claimant, conduct a hearing before a final determination on the claim.
(1)A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
(2)A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.
(c)The tax collector shall give the claimant written notice of:
(1)the final determination of the claim for refund; and
(2)any delay in the payment of an allowed claim.