§ 13–904
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 13-904 (2026)
Title 13. Procedure
Subtitle 9. Refunds and Offsets
§ 13–904LinkCopy Citation
(a)
The tax collector shall:
(1)
investigate each claim for refund; and
(2)
conduct a hearing at the request of the claimant prior to a final determination on the claim.
(b)
The tax collector shall give the claimant notice of:
(1)
the determination of the claim for refund; and
(2)
any delay in paying an allowed claim.