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Code · Maryland · Tax - Property

§ 14-916

99 words·~1 min read·/md/tax-property/14-916

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

§14–916.
(a)Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle.
(b)The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if:
(1)an appeal that relates to the refund claim is pending;
(2)the refund claim is not submitted within the time required by § 14–915 of this subtitle; or
(3)the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.
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