{"data":{"id":"us-md/md.-code-tax-property-14-911","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–911","heading":"","body":"(a) A refund claim shall be approved or denied:\n(1) under § 14-904 of this subtitle, by the Comptroller;\n(2) under § 14-905 of this subtitle, by the appropriate collector; or\n(3) except as provided in subsection (b) of this section, under § 14-907 or § 14-908 of this subtitle, by the Department, clerk, or the Director of Finance that collected the tax.\n(b) If a refund claim made under § 14-907 or § 14-908 of this subtitle is not allowed and is not denied on or before 6 months from the date the refund claim is submitted, the person submitting the claim may treat the claim as denied.\n(c) If a refund claim is made under § 14-907 or § 14-908 of this subtitle, the Department, clerk, or Director of Finance considering the refund claim shall:\n(1) investigate the claim;\n(2) notify the claimant of an opportunity for a hearing on the claim; and\n(3) if the claimant requests a hearing on the claim, conduct a hearing.\n(d) If a claim is determined to be eligible for refund, the agency considering the claim shall request authorization of payment for a claim under:\n(1) § 14-904 of this subtitle, from the Comptroller;\n(2) § 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or\n(3) § 14-907 or § 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.\n(e) The agency determining a claim made under § 14-907 or § 14-908 of this subtitle shall give written notice to the claimant of:\n(1) a denial of the claim by that agency;\n(2) a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or\n(3) a delay in paying an approved claim.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-911","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"74f7297e990b5e554b363dafd301f5dbb10dee51063dc1bae4f81c33d20fc830","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-908","next":"us-md/md.-code-tax-property-14-914"},"notice":"GroundRules: Original legal text. Not legal advice."}