Section 14-919 - Interest from municipal corporation or county. - Maryland Statutes

§ 14-919. Interest from municipal corporation or county.
 

(a)  Payment of claim by municipal corporation.- Notwithstanding any other provision of this title, a municipal corporation may pay a claim for a refund of personal property tax without interest within three years after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. 

(b)  Payment of claim by county.- Notwithstanding any other provision of this title, a county may pay a claim for a refund of personal property tax without interest within 180 days after the refund claim is approved if the Department determines that the refund is a result of a failure to file a report when due or other taxpayer error. 
 

[2002, ch. 529; 2008, ch. 502.]