{"data":{"id":"us-md/md.-code-local-government-20-116","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–116","heading":"","body":"(a) The tax collector shall:\n(1) investigate each claim for a refund; and\n(2) at the request of the claimant, conduct a hearing before a final\ndetermination on the claim.\n(b) (1) A claim for a refund may not be allowed unless the chief fiscal\nofficer approves the claim.\n(2) A claim for refund may not be approved unless all other taxes,\nfees, and charges due to the State, a county, or a municipality by the person entitled\nto the refund have been paid.\n(c) The tax collector shall give the claimant written notice of:\n(1) the final determination of the claim for refund; and\n(2) any delay in the payment of an allowed claim.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-116","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"3965602396937adcf0b2267a9945ef015c6d6fceeea4335ab24e719c5a22b3a2","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-115","next":"us-md/md.-code-local-government-20-117"},"notice":"GroundRules: Original legal text. Not legal advice."}