{"data":{"id":"us-md/md.-code-tax-general-13-904","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–904","heading":"","body":"(a) The tax collector shall:\n(1) investigate each claim for refund; and\n(2) conduct a hearing at the request of the claimant prior to a final determination on the claim.\n(b) The tax collector shall give the claimant notice of:\n(1) the determination of the claim for refund; and\n(2) any delay in paying an allowed claim.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-904","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"e3c355c7c7dacf66b0ce65b45804513cdc29ef627855b65cba800f596fd7af03","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-903","next":"us-md/md.-code-tax-general-13-905"},"notice":"GroundRules: Original legal text. Not legal advice."}