{"data":{"id":"us-md/md.-code-tax-general-13-603","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–603","heading":"","body":"(a) Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.\n(b) A tax collector may not pay interest on a refund if the claim for refund is:\n(1) made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;\n(2) based on:\n(i) an error or mistake of the claimant not attributable to the State or a unit of the State government;\n(ii) withholding excess income tax;\n(iii) an overpayment of estimated financial institution franchise tax or estimated income tax; or\n(iv) an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or\n(3) made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-603","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"43aaf23fa82f68d79d7e2ad9fd668f60de02b597f016d0eb8e3bcdd356544d12","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-602","next":"us-md/md.-code-tax-general-13-604"},"notice":"GroundRules: Original legal text. Not legal advice."}