Maryland Tax - Property Section 14-916

      (a)      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)      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.