§ 13–603
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-603 (2026)
Title 13. Procedure
Subtitle 6. Interest
§ 13–603LinkCopy Citation
(a)
Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.
(b)
A tax collector may not pay interest on a refund if the claim for refund is:
(1)
made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;
(2)
based on:
(i)
an error or mistake of the claimant not attributable to the State or a unit of the State government;
(ii)
withholding excess income tax;
(iii)
an overpayment of estimated financial institution franchise tax or estimated income tax; or
(iv)
an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or
(3)
made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.