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§ 14-917. Interest

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, § 14-917
§ 14-917. Interest
Currentness
Rate
(a) Except as provided in subsection (b) of this section, interest shall be paid on a refund claim under § 14-907 or § 14-908 of this subtitle at the rate of 6% a year on the amount of the refund from the date that the tax was paid.
Mistake or error
(b) Interest may not be paid on a refund claim based on a mistake or error that is attributable only to the claimant and not to the Department, a clerk of the court, or the Director of Finance in Prince George's County.
Specific claims
(c) Interest shall be paid on a refund claim under § 14-906(a)(2) of this subtitle as provided by § 14-608 of this title.

Credits

Added by Acts 1985, c. 8, § 2, eff. Feb. 1, 1986.
Formerly Art. 81, § 49B.
MD Code, Tax - Property, § 14-917, MD TAX PROPERTY § 14-917
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