Section 13-905 - Payment [Subject to amendment effective January 1, 2011]. - Maryland Statutes

§ 13-905. Payment  [Subject to amendment effective January 1, 2011; amended version follows this section].
 

(a)  In general.- 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. 

(b)  Income tax.- 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. 

(c)  Restitution orders.- 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. 

(d)  Motor carrier tax.- 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. 

(e)  Sales and use tax.- 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. 
 

[An. Code 1957, art. 81, §§ 128A, 216, 218, 219, 294, 310, 348, 399, 414; 1988, ch. 2, § 1; ch. 110, § 1; ch. 569, § 1; 1994, ch. 475; 1997, ch. 31, § 10; 2004, ch. 25, § 6.]