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Maryland · Through 2026-01-01

Md. Code, Local Government § 20–118

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Where this section sits in the code
  1. 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

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