{"data":{"id":"us-md/md.-code-tax-property-14-919","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 14–919","heading":"","body":"(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.\n(b) Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=14-919","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"53b696ba446b7b0f60ecf5eb4c32c53d66229094b2ef8936e8f79b7a6d7b86c6","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-14-918","next":"us-md/md.-code-tax-property-14-1001"},"notice":"GroundRules: Original legal text. Not legal advice."}