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Md. Code, Tax - Property § 14-917

This is the official text of Md. Code, Tax - Property § 14-917, part of Maryland’s Code, Tax - Property — governs property taxation.

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§14–917.

Official statutory text

(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.

(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.

(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.

Status: in_force · Read it on the official government site

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