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§ 14-911. General procedure

West's Annotated Code of MarylandTax-Property

West's Annotated Code of Maryland
Tax-Property
Title 14. Procedure
Subtitle 9. Abatements, Credits, and Refunds
Part III. Refund Claim Determinations, Investigation and Hearing, Payment Authorization Request, Notice
MD Code, Tax - Property, § 14-911
§ 14-911. General procedure
Currentness
Governing laws
(a) A refund claim shall be approved or denied:
(1) under § 14-904 of this subtitle, by the Comptroller;
(2) under § 14-905 of this subtitle, by the appropriate collector; or
(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.
Treatment of claim as denied
(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.
Procedural requirements
(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:
(1) investigate the claim;
(2) notify the claimant of an opportunity for a hearing on the claim; and
(3) if the claimant requests a hearing on the claim, conduct a hearing.
Authorization of payment
(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:
(1) § 14-904 of this subtitle, from the Comptroller;
(2) § 14-905(a) of this subtitle, from the appropriate county or municipal corporation official; or
(3) § 14-907 or § 14-908 of this subtitle, from the Comptroller or the chief fiscal officer of the county.
Written notice
(e) The agency determining a claim made under § 14-907 or § 14-908 of this subtitle shall give written notice to the claimant of:
(1) a denial of the claim by that agency;
(2) a denial of payment authorization under subsection (d)(3) of this section by the Comptroller or chief fiscal officer of the county; or
(3) a delay in paying an approved claim.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986. Amended by Acts 1986, c. 171.
Formerly Art. 81, §§ 213, 214.
MD Code, Tax - Property, § 14-911, MD TAX PROPERTY § 14-911
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document