§ 14–919
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 14-919 (2026)
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
§ 14–919LinkCopy Citation
(a)
Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
(b)
Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.