§ 14–916
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-916 (2026)
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
§ 14–916LinkCopy Citation
(a)
Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14–917 of this subtitle.
(b)
The appropriate official may not pay a refund claim under § 14–907 or § 14–908 of this subtitle if:
(1)
an appeal that relates to the refund claim is pending;
(2)
the refund claim is not submitted within the time required by § 14–915 of this subtitle; or
(3)
the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.