# Tax - Property (GTP)

## Title 14. Procedure

### Subtitle 9. Abatements, Credits, and Refunds

#### Section 14-911

(a) A refund claim shall be approved or denied:

  (1) under Sec. 14-904 of this subtitle, by the Comptroller;

  (2) under Sec. 14-905 of this subtitle, by the appropriate collector; or

  (3) except as provided in subsection (b) of this section, under Sec. 14-907 or Sec. 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 Sec. 14-907 or Sec. 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 Sec. 14-907 or Sec. 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) Sec. 14-904 of this subtitle, from the Comptroller;

  (2) Sec. 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or

  (3) Sec. 14-907 or Sec. 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.

(e) The agency determining a claim made under Sec. 14-907 or Sec. 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.

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