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Current as of December 31, 2021 | Updated by FindLaw Staff
(a) Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.
(b)(1) Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13-604(a) of the Tax--General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.
(2) A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.
Cite this article: FindLaw.com - Maryland Code, Local Government § 20-118 - last updated December 31, 2021 | https://codes.findlaw.com/md/local-government/md-code-local-govt-sect-20-118/
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