§ 14-919. Payment of refund without interest; taxpayer error
West's Annotated Code of MarylandTax-PropertyEffective: June 1, 2008
Effective: June 1, 2008
MD Code, Tax - Property, § 14-919
§ 14-919. Payment of refund without interest; taxpayer error
(a) Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
(b) Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error.
Credits
Added by Acts 2002, c. 529, § 1, eff. July 1, 2002. Amended by Acts 2008, c. 502, § 1, eff. June 1, 2008.
MD Code, Tax - Property, § 14-919, MD TAX PROPERTY § 14-919
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.
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