# Tax - Property (GTP)

## Title 14. Procedure

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

#### Section 14-918

If a unit of the State pays a refund of any tax, fee, charge, penalty, or interest that was distributed to a county or municipal corporation, the unit of the State shall deduct the amount refunded from a subsequent distribution of the tax, fee, charge, penalty, or interest to that county or municipal corporation.

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