Maryland Political Subdivisions - Miscellaneous Provisions Section 9-713

      (a)      A tax collector shall pay any claim for refund that has been allowed by the tax collector unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipal corporation.

      (b)      Refunds required to be paid under subsection (a) of this section shall be paid:

            (1)      From the money that the county or municipal corporation designates for the refund payment; or

            (2)      If no money has been designated, from any money of the county or municipal corporation in the hands of the tax collector.

      (c)      (1)      If a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13-604(a) of the Tax - General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.

            (2)      A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipal corporation.