Section 14-916 - Payment; interest. - Maryland Statutes

§ 14-916. Payment; interest.
 

(a)  Payment of refund claim.- Except as otherwise provided in this section, the appropriate official shall pay a refund claim that meets the requirements of this subtitle, and shall pay the interest allowed in § 14-917 of this subtitle. 

(b)  Limitations.- The appropriate official may not pay a refund claim under § 14-907 or § 14-908 if: 

(1) an appeal that relates to the refund claim is pending; 

(2) the refund claim is not submitted within the time required by § 14-915 of this subtitle; or 

(3) the claimant has delinquent State, county, or municipal corporation taxes, charges, or fees. 
 

[1985, ch. 8, § 2.]