§ 14-917
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/md/tax-property/14-917A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–917.
(a)Except as provided in subsection
(b)of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.
(b)Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George’s County.
(c)Interest shall be paid on a refund claim under § 14-906(a)(2) of this subtitle as provided by § 14-608 of this title.