§ 20–116
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-116 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 1. Tax Procedures
§ 20–116LinkCopy Citation
(a)
The tax collector shall:
(1)
investigate each claim for a refund; and
(2)
at the request of the claimant, conduct a hearing before a final determination on the claim.
(b)
(1)
A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
(2)
A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.
(c)
The tax collector shall give the claimant written notice of:
(1)
the final determination of the claim for refund; and
(2)
any delay in the payment of an allowed claim.