§ 14-919
112 words·~1 min read·
/md/tax-property/14-919·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§14–919.
(a)Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
(b)Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.