<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-118" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures">
  <level label="a">
    <text>Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.</text>
    </level>
    <level label="2">
      <text>A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.</text>
    </level>
  </level>
</section>
