<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="14-917" title_number="14" title_name="Procedure" subtitle_number="9" subtitle_name="Abatements, Credits, and Refunds">
  <level label="a">
    <text>Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.</text>
  </level>
  <level label="b">
    <text>Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George’s County.</text>
  </level>
  <level label="c">
    <text>Interest shall be paid on a refund claim under § 14-906(a)(2) of this subtitle as provided by § 14-608 of this title.</text>
  </level>
</section>
