Md. Code, Local Government § 20-116
This is the official text of Md. Code, Local Government § 20-116, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–116.
Official statutory text
(a) The tax collector shall:
(1) investigate each claim for a refund; and
(2) at the request of the claimant, conduct a hearing before a final determination on the claim.
(b) (1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
(2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.
(c) The tax collector shall give the claimant written notice of:
(1) the final determination of the claim for refund; and
(2) any delay in the payment of an allowed claim.
(1) investigate each claim for a refund; and
(2) at the request of the claimant, conduct a hearing before a final determination on the claim.
(b) (1) A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.
(2) A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.
(c) The tax collector shall give the claimant written notice of:
(1) the final determination of the claim for refund; and
(2) any delay in the payment of an allowed claim.
Status: in_force · Read it on the official government site
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