A group or organization subject to the levy imposed by this Division shall be eligible for a refund of any levy, interest, and penalty paid in excess of the amount due and payable. Any claim for a refund under this Section shall be filed with the Director of Finance within three (3) years from the date of the payment of the levy, interest, or penalty on forms provided by the Director of Finance. The Director of Finance may require such information as deemed reasonably necessary to determine the claim for refund. Any claimant denied a refund in whole or in part under this Section shall be notified in writing of said disallowance and shall be entitled to a hearing before the Director of Finance or the Director's designee upon written request, said hearing to be held within ninety (90) days of such request. Any claimant dissatisfied with the results of a hearing held under Subsection (c) of this Section shall have the right to appeal to the Maryland Tax Court. Said claimant may appeal the final action of the Maryland Tax Court to the courts of this State as provided by law.