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§ 13-905. Payment of refund claim

West's Annotated Code of MarylandTax-GeneralEffective: January 1, 2011

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 13. Procedure (Refs & Annos)
Subtitle 9. Refunds and Offsets (Refs & Annos)
Part I. Refunds (Refs & Annos)
Effective: January 1, 2011
MD Code, Tax - General, § 13-905
§ 13-905. Payment of refund claim
Currentness
In general
(a) Subject to the additional provisions under this section, a tax collector shall pay any claim for refund that has been allowed by the tax collector unless:
(1) the claimant has not paid all other taxes, fees, or charges payable to the State; or
(2) the amount of the refund due is less than $1.
Refund to estate of decedent
(b) If a claim for refund of income tax is based on a return that is filed jointly by the personal representative and surviving spouse of a decedent, the Comptroller shall pay the claim to the estate of the decedent.
Refund subject to interception
(c) The payment of income tax refunds is subject to tax refund interception under § 10-113 of the Family Law Article and §§ 13-912 through 13-919 of this subtitle.
Motor carrier tax
(d) The Comptroller may not pay a refund of excess motor carrier tax credit unless the motor carrier has complied with Title 9, Subtitle 2 of this article and regulations adopted under it for a full registration year and the Comptroller, in the Comptroller's discretion, allows the refund.
Sales and use tax
(e) For a claim of refund for sales and use tax, the Comptroller shall either:
(1) pay the refund; or
(2) allow a credit of the amount of the refund on subsequent sales and use tax payments due from the claimant.
Direct deposit
(f) If requested by a claimant on a form provided by the Comptroller, the Comptroller shall directly deposit portions of an income tax refund into at least two accounts at one or more financial institutions.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 110, § 1; Acts 1988, c. 569, § 1; Acts 1994, c. 475, § 1, eff. Oct. 1, 1994; Acts 1997, c. 31, § 10, eff. Oct. 1, 1997; Acts 2009, c. 593, § 1, eff. Jan. 1, 2011; Acts 2009, c. 594, § 1, eff. Jan. 1, 2011.
Formerly Art. 81, §§ 128A, 216, 218, 219, 294, 310, 348, 399, 414.
MD Code, Tax - General, § 13-905, MD TAX GENERAL § 13-905
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
End of Document