Maryland Code — Tax-General + Tax-Property Articles

Md. Code Ann., Tax-Prop. § 14-911

§ 14-911

Official textmgaleg.maryland.gov17 subsections

# (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.

# (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.

# (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.

# (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.

# (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.

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