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§ 13-603. Interest on refunds

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 6. Interest (Refs & Annos)
MD Code, Tax - General, § 13-603
§ 13-603. Interest on refunds
In general
(a) Except as otherwise provided in this section, if a claim for refund under § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title is approved, the tax collector shall pay interest on the refund from the 45th day after the claim is filed in the manner required in Subtitle 9 of this title to the date on which the refund is paid.
(b) A tax collector may not pay interest on a refund if the claim for refund is:
(1) made under any provision other than § 13-901(a)(1) or (2) or (d)(1)(i) or (2) of this title;
(2) based on:
(i) an error or mistake of the claimant not attributable to the State or a unit of the State government;
(ii) withholding excess income tax;
(iii) an overpayment of estimated financial institution franchise tax or estimated income tax; or
(iv) an overpayment of Maryland estate tax based on an inheritance tax payment made after payment of Maryland estate tax; or
(3) made for Maryland estate tax or Maryland generation-skipping transfer tax more than 1 year after the event on which the claim is based.


Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 569, § 1; Acts 1988, c. 643, §§ 2, 3; Acts 1989, c. 656, § 2.
Formerly Art. 56, § 151A; Art. 62A, § 5; Art. 81, §§ 218, 310, 348.
MD Code, Tax - General, § 13-603, MD TAX GENERAL § 13-603
Current with legislation effective through July 1, 2023, from the 2023 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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