Md. Code, Local Government § 20–118
Where this section sits in the code
- Article - Local Government
(a) Unless the claimant has not paid all other taxes, fees, or charges payable
to the county or municipality, a tax collector shall pay any claim for refund that has
been allowed by the tax collector.
(b) (1) Except as provided in paragraph (2) of this subsection, if a claim
for refund is allowed, the tax collector shall pay interest on the refund at the rate set
under § 13–604(a) of the Tax – General Article from the date on which the tax, fee,
charge, interest, or penalty was paid to the date the refund is paid.
(2) A tax collector may not pay interest on a refund if the claim for
refund is based on an error or mistake of the claimant not attributable to the county
or municipality.
Collected 2026-09-14T19:59:58Z. Source file · JSON