§ 20-118
131 words·~1 min read·
/md/local-government/20-118A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§20–118.
(a)Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.
(1)Except as provided in paragraph
(2)of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.
(2)A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.