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§ 14-916. Payment; time of payment

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 IV. Refund Claims
MD Code, Tax - Property, § 14-916
§ 14-916. Payment; time of payment
Currentness
Payment and interest
(a) Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14-917 of this subtitle.
Exceptions to payment
(b) The appropriate official may not pay a refund claim under § 14-907 or § 14-908 of this subtitle if:
(1) an appeal that relates to the refund claim is pending;
(2) the refund claim is not submitted within the time required by § 14-915 of this subtitle; or
(3) the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
MD Code, Tax - Property, § 14-916, MD TAX PROPERTY § 14-916
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