# Tax - General (GTG)

## Title 13. Procedure

### Subtitle 9. Refunds and Offsets

#### Section 13-904

(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.

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