{"data":{"id":"us-md/md.-code-tax-general-13-905","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 13–905","heading":"","body":"(a) Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:\n(1) the claimant has not paid all other taxes, fees, or charges payable to the State; or\n(2) the amount of the refund due is less than $1.\n(b) If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.\n(c) The payment of income tax refunds is subject to tax refund interception under § 10–113 of the Family Law Article and §§ 13–912 through 13–919 of this subtitle.\n(d) The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller’s discretion, allows the refund.\n(e) For a claim of refund for sales and use tax, the Comptroller shall either:\n(1) pay the refund; or\n(2) allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.\n(f) If requested by a claimant on a form provided by the Comptroller, the Comptroller shall directly deposit portions of an income tax refund into at least two accounts at one or more financial institutions.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=13-905","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"746909d63b312bea3be056377d1ec88d0c31e2ff786fcdc0d273a7da7ce43644","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-13-904","next":"us-md/md.-code-tax-general-13-906"},"notice":"GroundRules: Original legal text. Not legal advice."}