§ 20–113
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-113 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–113LinkCopy Citation
A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who:
(1)
erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or
(2)
pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.