§ 13-603
187 words·~1 min read·
/md/tax-general/13-603A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§13–603.
(a)Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or
(2)or (d)(1)(i) or
(2)of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.
(b)A tax collector may not pay interest on a refund if the claim for refund is:
(1)made under any provision other than § 13-901(a)(1) or
(2)or (d)(1)(i) or
(2)of this title;
(2)based on:
(i)an error or mistake of the claimant not attributable to the State or a unit of the State government;
(ii)withholding excess income tax;
(iii)an overpayment of estimated financial institution franchise tax or estimated income tax; or
(iv)an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or
(3)made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.