# Tax - Property (GTP)

## Title 14. Procedure

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

#### Section 14-916

(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 Sec. 14-917 of this subtitle.

(b) The appropriate official may not pay a refund claim under Sec. 14-907 or Sec. 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 Sec. 14-915 of this subtitle; or

  (3) the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.

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