§ 14–911
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-911 (2026)
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
§ 14–911LinkCopy Citation
(a)
A refund claim shall be approved or denied:
(1)
under § 14-904 of this subtitle, by the Comptroller;
(2)
under § 14-905 of this subtitle, by the appropriate collector; or
(3)
except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance that collected the tax.
(b)
If a refund claim made under § 14-907 or § 14-908 of this subtitle is not allowed and is not denied on or before 6 months from the date the refund claim is submitted, the person submitting the claim may treat the claim as denied.
(c)
If a refund claim is made under § 14-907 or § 14-908 of this subtitle, the Department, clerk, or Director of Finance considering the refund claim shall:
(1)
investigate the claim;
(2)
notify the claimant of an opportunity for a hearing on the claim; and
(3)
if the claimant requests a hearing on the claim, conduct a hearing.
(d)
If a claim is determined to be eligible for refund, the agency considering the claim shall request authorization of payment for a claim under:
(1)
§ 14-904 of this subtitle, from the Comptroller;
(2)
§ 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or
(3)
§ 14-907 or § 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.
(e)
The agency determining a claim made under § 14-907 or § 14-908 of this subtitle shall give written notice to the claimant of:
(1)
a denial of the claim by that agency;
(2)
a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or
(3)
a delay in paying an approved claim.