# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 6. Interest

#### Section 13-603

(a) Except as otherwise provided in this section, if a claim for refund under Sec. 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 Sec. 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.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)